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NY 813852

September 15, 1995

CLA-2-39:S:N:N6:343 813852


TARIFF NO.: 3926.40.0000

Ms. Barbara Willey
Applause, Inc.
6101 Variel Avenue
Woodland Hills, CA 91367

RE: The tariff classification of decorative plastic clip-on from China.

Dear Ms. Willey :

In your letter dated August 15, 1995, you requested a tariff classification ruling.

You have submitted a sample of an item you call a clip-on. There is no style # given for this item. It consists of a decorative PVC figure attached to a metal clip. The item is used to decorate children's books, lockers, etc. We believe that the essential character is imparted by the decorative plastic figure.

The applicable subheading for the clip-on 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 the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Theodore Rauch at 212-466-5892.


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