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NY N019757




November 28, 2007

CLA-2-39:OT:RR:NC:SP: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 the “Hug-A-Tree Frog” from China.

Dear Ms. Ramsey:

In your letter dated November 9, 2007, you requested a tariff classification ruling.

A sample was provided with your request. The Hug-A-Tree Frog (Sku #63160) is a decorative frog composed of polyresin and calcium carbonate. The calcium carbonate filler is derived from a synthetic chemical. The frog ornament consists of three pieces: a head and two feet. The pieces attach to a tree by means of attached saw tooth hangers. The ornament is designed so that when the three pieces are secured to a tree the frog appears to be peering around the tree.

The applicable subheading for the Hug-A-Tree Frog 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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