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NY 813275

September 6, 1995

CLA-2-39:S:N:N6:343 813275


TARIFF NO.: 3926.40.0000; 4911.91.4040

Mr. A. Silvey
Silvey Shipping Co., Inc.
Bldg. 75,
North Hangar Road, Suite 211
JFK Int'l Airport
Jamaica N.Y. 11430

RE: The tariff classification of plastic lawn decorations from China.

Dear Mr. Silvey:

In your letter dated June 15, 1995, received in this office on August 8, 1995, on behalf of The Paper Magic Group Inc., you requested a tariff classification ruling.

You have submitted samples of three items. They are item # 612704-012, Spring Time Spinners Lawn Decoration, item # 612703- 012, Path Marker Lawn Decoration, and item #617500-024, 7" x 9" Lawn Art Signs. Items 612704-012 and 612703-012 are made of molded plastic. Both are in the shape of a rabbit. Item 617500- 024 is made of printed plastic sheeting over a frame. All three items have plastic stakes for insertion in the lawn.

The applicable subheading for items # 612704-012 and 612703- 012 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for item 617500-024 will be, 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed pictures, designs and photographs. The rate of duty will be 2.8% 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.


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