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NY N006889




February 23, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of decorative cardinal ornaments from China.

Dear Ms. Ramsey:

In your letter dated February 2, 2007, you requested a tariff classification ruling.

The sample submitted with your request is a set of three ornamental cardinals, identified as item #56980. The birds measure approximately 4 inches in length and 2 inches in height. The body of the bird is shaped Styrofoam plastic covered in textile flock. The feet, crown, wing bases, beak and eyes are made of plastics. The body is decorated with several feathers. Each bird has a pre-attached mounting wire. The essential character is imparted by the plastics. The marketing literature indicates that the cardinals may be used for decorating house plants, garlands or wreaths or in other craft projects.

Although you refer to the articles as “ornaments,” they do not meet the requirements for classification as festive articles or Christmas tree ornaments in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS). As per the marketing literature, they are not marketed or sold as Christmas tree ornaments and their use is not limited to Christmas. They do not have a hanging loop as tree ornaments require.

The applicable subheading for the ornamental plastic birds 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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