The tariff classification of a plastic figurine from China.

N176652 July 27, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Todd R. Curtis Bethesda Softworks 1370 Piccard Drive, Suite 120 Rockville, MD 20850 RE: The tariff classification of a plastic figurine from China. Dear Mr. Curtis: In your letter dated July 25, 2011, you requested a tariff classification ruling. A photograph was provided with your letter. The product is a 12-inch three dimensional dragon figurine made of 54 percent high impact polystyrene (HIPS) and 45 percent non-phthalate polyvinyl chloride (NP-PVC). After importation, the figurine will be packaged as part of a video game collector’s piece to promote the game. The applicable subheading for the plastic dragon 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