CLA-2-39:OT:RR:NC:N4:421
Mr. Joe Lincoln
Everstar Merchandise
86 East Hill Road
Canton, CT 06019
RE: The tariff classification of decorative bunny figurines from China
Dear Mr. Lincoln:
In your letter dated September 8, 2009, you requested a tariff classification ruling.
A photograph was submitted with your request. Item ES01-2010 is an assortment of three seated bunny rabbit figurines constructed of foamed plastic material with plastic spheres glued to the surface. The bunnies are available in yellow, purple and pink pastel colors. A contrasting color polyester ribbon is tied around the neck. Although you describe the product as an Easter bunny assortment, there are no features on the bunnies that associate them with Easter or limit their use to Easter. Pastel colors are not accepted festive motifs.
The applicable subheading for the bunny figurines 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