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NY N005242




January 22, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Bernard D. Liberati
Morris Friedman & Co.
P.O. Box 1550
1153 Marlkress Road
Cherry Hill, NJ 08003

RE: The tariff classification of decorative plastic rabbits from China.

Dear Mr. Liberati:

In your letter dated January 4, 2007, on behalf of Atticks Inc., you requested a tariff classification ruling.

The sample provided with your letter is a figurine that depicts two rabbits snuggling. The figurine is said to be composed of polyvinyl chloride plastic and measures approximately 8½ inches in length, 7½ inches in depth and 5 inches in height. It is a decorative item generally placed on a shelf for display.

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

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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