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NY 851732

May 07, 1990

CLA-2-39:S:N:N3D:221 851732

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9050

Ms. Ann Bennett
Vice President
The Parts Department
3554 W. Glendale Avenue
Phoenix, AZ 85051

RE: The tariff classification of novelty plastic hands from Thailand or China.

Dear Ms. Bennett:

In your letter, which was received on April 17, 1990, you requested a tariff classification ruling.

The sample submitted with your letter is a novelty item, made of plastics material, resembling a portion of a pair of human hands. Each article of the pair resembles the four fingers of a hand from the middle joint to the fingertip. A clip on the back of each allows them to be attached onto an automobile, for example, on the trunk lid, gas cap cover, hood or side doors, to give the impression that a person is trapped inside.

The applicable subheading for the novelty hands will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Articles classifiable under subheading 3926.90.9050, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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