CLA-2-39:RR:NC:TP:222 A87030
Ms. Sandi Siegel
M. E. Dey & Co., Inc.
5007 S. Howell Avenue
Milwaukee, WI 53207
RE: The tariff classification of plastic lawn ornaments from Italy.
Dear Ms. Siegel:
In your letter received on August 18, 1996, on behalf of your client Carry-Lite Inc.,
you requested a tariff classification ruling.
You have submitted a brochure depicting wildlife garden ornaments made of plastic.
These wildlife ornaments are hand painted in realistic life size plastic reproductions. This
product can be used on both land and water. Your pictorial brochure features various wildlife
garden ornaments made of plastic such as: item #1750, Flamingo, item #591, Swan, item
#5500, DXL Canada Goose, item #6752, Peregrin Falcon, item #6052, Great Horned Owl,
item #590, Canada Goose, item #1500 Heron and item #9885, Pheasant.
The applicable subheading for the plastic lawn ornaments will be 3926.40.00,
Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of
plastics and articles of other materials of headings 3901 and 3914: statuettes and other
ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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 Alice Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division