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NY L88173




October 31, 2005

CLA-2-39:RR:NC:N2:221 L88173

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of decorative figurines from Taiwan

Dear Ms. Marcoux:

In your letter dated October 11, 2005, you requested a tariff classification ruling.

The descriptive literature submitted with your request depicts item #52280, which is described as a set of two tree dwellers. The set includes one figurine of a woodpecker and one figurine of a brown squirrel, both made of polystyrene plastic. The figurines are intended to be hung onto backyard trees for decoration. The set includes hardware to facilitate attaching the figurines onto a tree.

The applicable subheading for the decorative plastic figurines 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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