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The tariff classification of a plastic figurine from China.
Issued May 5, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E80548 (May 5, 1999)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
A sample of a figurine was brought in by the importer for Customs review. Upon completion, the sample was retained by the importer. This figurine is designed as a representation of “Annie Oakley”. The figurine is made of 60% plastic resin and 40% carbon carbonate (porcelain powder). The porcelain powder agglomerated with plastic is not regarded as stone. This item is not classified as agglomerated stone in heading 6810.
CBP rationale
The applicable subheading for the plastic figurine 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.
Full text
NY E80548 May 5, 1999 CLA-2-39:RR:NC:SP:222 E80548 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Anne Pitrone Modern Icons 95 Prospect Terrace Tenafly, NJ 07670-1807 RE: The tariff classification of a plastic figurine from China. Dear Ms. Pitrone: In your letter dated April 6, 1999, you requested a tariff classification ruling. A sample of a figurine was brought in by the importer for Customs review. Upon completion, the sample was retained by the importer. This figurine is designed as a representation of “Annie Oakley”. The figurine is made of 60% plastic resin and 40% carbon carbonate (porcelain powder). The porcelain powder agglomerated with plastic is not regarded as stone. This item is not classified as agglomerated stone in heading 6810. The applicable subheading for the plastic figurine 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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