The tariff classification of plastic decorative garden stones from China.

N035022 August 18, 2008 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 plastic decorative garden stones from China. Dear Ms. Ramsey: In your letter dated July 15, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The “Ladybug Stepping Stones” (SKU #23270) are composed of polypropylene plastic and are shaped and colored to look like ladybugs. The decorative stones are imported three to a retail carton. Each measures 14 5/8 inches in length by 10 ½ inches in width by ½ inch in height. The stones do not require any installation. They are simply placed on the ground to form a decorative path or design. The applicable subheading for the ladybug garden stones 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