The tariff classification of a plastic three dimensionalface from China.

NY C85795 April 29, 1998 CLA-2-39:RR:NC:SP:222 C85795 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Dawn Bialy Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a plastic three dimensional face from China. Dear Ms. Bialy: In your letter dated March 24, 1998, you requested a tariff classification ruling. The submitted sample is identified as item #672021. It is a three dimensional head/facial figure of one of the members of the rock group "Kiss". The head/facial figure is mounted on a square plastic base. The base is designed with a small round opening on the backside. This article may be hung on a wall or placed on a table for display. The applicable subheading for the three dimensional head/facial figure will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division