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NY A84590

June 28 1996

CLA-2-39:NEW:TCB II:G19-A84590


TARIFF NO.: 3926.40.0000

Ms. Michele Smith
Sears, Roebuck and Company
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179

RE: The tariff classification of a 3 piece set of plastic bread dough snowmen from China.

Dear Ms. Smith:

In your letter dated June 3, 1996, you requested a tariff classification ruling.

With your request for a ruling you have submitted a 3 piece set of bread dough snowmen, Stock No. 98485, composed entirely of molded plastic. Each of the snowmen measures 5 inches in height. One is wearing a green hat with a plaid red/green scarf and is holding a brown teddy bear. A second snowman is dressed in a green hat with a ropelike beige bow wrapped around its neck, holding a straw broom in one hand and a red bird in the other. A third snowman has a red hat with a white pom-pom on its head, a beige bow, identical to the one worn by the other snowman, around its neck, red and green patches on its bottom, green mittens on its hands and is holding a straw broom.

The applicable subheading for the plastic snowmen will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and other articles of other materials of heading 3901 to 3914: Statuettes and other ornamental articles. The duty rate 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.


Kathleen M. Haage
Area Director

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