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NY 813561

September 8, 1995

CA-2-39:S:N:N:343 813561


TARIFF NO.: 3926.40.0000

Ms. Michele I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of plastic polar bear decoration from China.

Dear Ms. Smith:

In your letter dated August 4, 1995, you requested a tariff classification ruling.

You have submitted a sample of a plastic figure of a polar bear, your stock #s 98151 and 98153. You state that stock # 98153 is the same as 98151 except that it is a display model.

In the sample submitted, stock #98151, the bear is on a platform with the CocaCola logo printed on it. He leans on a post with the sign North Pole and a penguin on top. He is surrounded by two undecorated pine trees and one decorated pine tree. The bear wears a scarf and sunglasses and holds a book and a bottle of Coke.

You state in your letter that the bear is battery operated and that the figures light up and play 16 tunes continuously. You also state that the bear moves. Your component breakdown shows that the statue is in chief weight and chief value of the plastic components.

The applicable subheading for the plastic polar bear decoration 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.

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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