The tariff classification of a decorative plastic frog from China.

N005244 January 22, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Bernard D. Liberati Morris Friedman & Co. P.O. Box 1550 1153 Marlkress Road Cherry Hill, NJ 08003 RE: The tariff classification of a decorative plastic frog from China. Dear Mr. Liberati: In your letter dated January 4, 2007, on behalf of Atticks Inc., you requested a tariff classification ruling. A sample was provided with your letter. The frog is said to be composed of vinyl resin. It measures approximately 2 ¾ inches in length and width and 1 ¾ inches in height. It is a decorative item generally placed on a shelf for display. The applicable subheading for the decorative plastic frog 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, National Commodity Specialist Division