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NY N017015




September 27, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Brandi Nemitz
Ashley Furniture Industries Inc.
One Ashley Way
Arcadia, WI 54612

RE: The tariff classification of decorative plastic bowls and containers from China.

Dear Ms. Nemitz:

In your letter dated September 13, 2007, you requested a tariff classification ruling.

Photos of five articles used as decorative accessories for the home were provided with your letter. All are made of plastics. Styles A2000006, A2000069 and A2000124 are footed bowls. Style A2000057 is a footed bowl with lid, molded to incorporate intricate designs. Style A2000066 is a multisided container with lid, printed with intricate patterns. The bowls and container are for decoration only and not for food service. Each product contains a warning label which cautions: “May poison food. Not safe for food use. Use for decorative purposes only.”

The applicable subheading for the decorative plastic bowls and lidded container will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics... statuettes 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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