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NY 889965

September 2, 1993

CLA-2-39:S:N:N6:343 889965


TARIFF NO.: 3926.40.0000; 6810.99.0000

Ms. Michele I. Smith
Sr. Administrative Asst.
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of statuettes and decorative articles from China.

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling.

The following samples were submitted:

1. Stock number 97884 is a miniature C7 bulb light set that consists of a plastic string with 20 miniature plastic bulbs permanently attached. It is packed two (2) light sets to a blister pack.

2 Stock number 97880 is a water tower made of poly resin material. It measures 3 1/2 inches in height.

3. Stock number 97810 (sample submitted later) is a wishing well with ornament constructed of poly resin material. It is 3 inches in height.

4. Stock 97867 are assorted statues of children playing in the snow, which consist of four (4) statues with snow ball in the hand and two (2) statues are rolling a giant snowball. Each measures 2 1/2 inches in height.


5. Stock 97868 are assorted statues of children holding toys. The assortment consists of 2 girls, one with a rocking horse and the other with a doll. 2 boys on a sled with wood; boy and a girl on a sled with a Christmas tree; 2 girls, one with a Christmas tree and the other with a doll.

An analysis by the U.S. Customs Laboratory found that stock numbers 97880, 97867 and 97868 consist of stone agglomerated with plastic. The mixture of stone and plastic is uniform throughout the body of each article. We assume stock number 97810 is of the same composition as the other poly resin figures.

The applicable subheading for stock number 97884, which is wholly of plastic, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for stock numbers 97880, 97810, 97867 and 97868 will be 6810.99.0000, HTS, which provides for articles...of artificial stone, whether or not reinforced: Other articles: Other. The rate of duty will be 4.9 percent ad valorem.

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.


Jean F. Maguire
Area Director

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