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NY 813326

August 23, 1995

CLA-2-39:S:N:N6:343 813326


TARIFF NO.: 3926.40.0000

Ms. Susan Varoff
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067

RE: The tariff classification of an animated skating pond identified as "Holiday Skaters", from China.

Dear Ms. Varoff:

In your letter dated June 30, 1995, which was received August 1, 1995, on behalf of Builders Square Inc., San Antonio, Texas, you requested a tariff classification ruling.

The instant sample, identified as Holiday Skaters (SKU# 4229613), consists of a beautiful victorian ice skating scene where five old-fashioned figures (plastic) skate around a simulated icy glass pond to the tune of approximately 25 Christmas carols. Specifically, the pond, itself, consists of a large plastic base which gives the appearance of a skating pond. The article includes several additional plastic Christmas figures including a gazebo, a Christmas tree, a bridge across a stream, park benches, birds and a squirrel. A synchronous motor with a rating of 120 volts AC, 60Hz and 90mA is included and the overall size of this product is about 18 inches.

The applicable subheading for the product, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastic, 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 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
New York Seaport

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