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NY 800726

July 06, 1995

CLA-2-39:S:N:N6:343 800726


TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of poly resin figurines from China.

Dear Ms. Smith:

In your letter dated July 21, 1994 and previous correspondence you requested a tariff classification ruling.

You have submitted samples of two stock numbers. Stock number 97844 consists of six styles all made of resin and injected plastic. They range between 6.25 and 7 inches. The assortment includes "Old #7 Trolley Car", "Model T Truck", "Two Men Playing Checkers", "Fire Truck" " Man and Woman on Sled Pulled By Horses" and "W. Davis Delivery Truck".

Stock number 97849 also is made of resin and injected plastic and consists of six styles between 4 and 5 inches in height. The assortment includes "Man with Wheelbarrow", "Dog with Fireman" Boy with a Dog Pulling Sled of Coke Bottles", "Girl with Baby and Stroller With Coke ", "Man, Girl and Boy Carolers" and "Boy and Girl With Polar Bear".

You state in your correspondence that both stock numbers are made from 100% poly resins and do not contain any mineral or stone substance. Our laboratory found that the sample submitted contained 60.6% plastic and 39.3% calcium carbonate. You, however, have stated in a telephone conversation that the calcium carbonate is not derived from a mineral or stone.

The applicable subheading for the both stock# 97844 assortment and Stock #97849 assortment 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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