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NY L85411




June 22, 2005

CLA-2-39:RR:NC:SP:221 L85411

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Karl F. Krueger
DHL Danzas Air and Ocean
2660 20th Street
Port Huron, MI 48060

RE: The tariff classification of a decorative plastic sheep figure from China.

Dear Mr. Krueger:

In your letter dated June 3, 2005, on behalf of DVD of New Jersey, Inc., you requested a tariff classification ruling.

The sample provided with your letter is a decorative plastic sheep figure consisting of a foamed plastic body, approximately oval, in which four legs and a head are inserted to create a sheep figure. It is intended to be a decoration for the home. The figure is available in a number of variations such as a sheep decorated with flowers and standing on a base with simulated grass, or a red, white and blue sheep with an American flag inserted into the body.

The applicable subheading for the foamed plastic sheep figure will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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