The tariff classification of a plaque with a plastic figurine from China.

N041414 November 3, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Andy S. Wood Family Dollar Services P.P. Box 1017 Charlotte, NC 28201-1017 RE: The tariff classification of a plaque with a plastic figurine from China. Dear Mr. Wood: In your letter dated October 8, 2008, you requested a tariff classification ruling. A sample was provided with your letter. The plaque consists of a plastic figurine mounted onto a glass background with a wooden stand. The sample figurine depicts a mother holding an infant. Other variations of figurines will be imported as well. The plaque measures 6 ½ inches in length by 6 ½ inches in width. The essential character is imparted by the figurine, which is in the foreground and is the most prominent component. The glass merely provides a background for the figurine. As you requested, the sample will be returned. The applicable subheading for the plaque with the figurine 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