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NY 807948

April 6, 1995

CLA-2-39:S:N:N6:343 807948


TARIFF NO.: 3926.40.0000

Mr. Arlen T. Epstein
Serko & Simon
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of "Windows of Love" Shadow Box Plaque from China.

Dear Mr. Epstein:

In your letter dated March 8, 1995, on behalf of Russ Berrie & Company, Inc., you requested a tariff classification ruling.

You have submitted a sample of an item which you call "Windows of love" Shadow Box Plaque, item # 17138. Item # 17138 is a cardboard framed box containing a small plastic bear holding a bow and arrow. The bear measures approximately 1 and 1/4 inches in height. The figure is glued into the shadow box. He has two additional arrows in a pouch on his shoulder. The arrows are tipped with red hearts. The bear has angel wings sprouting from his back. He is intended to represent Cupid.

The background of the shadow box shows blue sky with white clouds and red hearts. The box is contained within a cardboard fame. The frame measures 4 and 1/4 inches by 4 and 15/16 inches. The front of the shadowbox is covered by a clear rectangle of glass measuring 4 1/4 inches by 4 and 15/16 inches. The front of the cardboard frame has the inscription "Bear in mind ...I love you." Your sample is being returned as you requested.

The applicable subheading for the "Windows of Love" Shadow Box Plaque will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles(of plastic). 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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