The tariff classification of decorative acrylic snowmen from China

N092919 February 17, 2010 CLA-2-39:OT:RR:NC:SP:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of decorative acrylic snowmen from China Dear Ms. Hsia In your letter dated January 29, 2010, you requested a tariff classification ruling. Photographs were provided with your letter. Item #71721 is a 12-inch tall acrylic snowman. It is illuminated by color-changing LED lighting and is packaged with a 24-inch lead wire. The lighting feature illuminates the snowman, but does not provide significant illumination of the surrounding area. Item #71723 is similar, but is 14 inches in height. The applicable subheading for the acrylic snowmen 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