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NY N024138




March 13, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Debbie Maynard
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707

RE: The tariff classification of the “Magic Light” decorative bunny from China.

Dear Ms. Maynard:

In your letter dated March 4, 2008, you requested a tariff classification ruling.

A sample was provided with your letter. The Magic Light decorative bunny measures approximately 5 ¾ inches in height. It is composed of plastics and has flock covered articulated arms and legs. A battery-operated lighting feature inside the torso changes color every three or four seconds. The light does not significantly illuminate a dark room, but serves primarily to illuminate the plastic bunny itself for decorative purposes. The arms of the bunny are magnetized, so that it can hold small metal objects.

The sample is being returned as you requested.

The applicable subheading for the decorative plastic bunny 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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