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NY 887312

July 15,1993

CLA-2-39:S:N:N6:343 887312


TARIFF NO.: 3926.40.0000

Mr. Richard A. Holstein
Holstead Marketing Inc.
16 East 32nd Street
New York, NY 10016-5490

RE: The tariff classification of molded plastic statuary from Mexico.

Dear Mr. Holstein:

In your letter dated June 14, 1993, you requested a tariff classification ruling.

You have submitted two samples of molded vinyl decorative statuary. One sample, in the shape of a Pieta, is unfilled and unpainted. The other sample, in the shape of a duck, is filled (for weight and rigidity) with air entrained concrete. You state that the products, upon importation, will be filled, decoratively painted, felted on the bottom, poly-bagged and individually cartoned. You also state that the statuary products could have numerous decorative designs and that they are intended to be used as home decor.

The applicable subheading for the decorative molded plastic statuary will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914, statuettes and other ornamental articles. 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).

In your letter, you state that you intend to provide U.S. made metal electro-formed molds to the Mexican manufacturer. The fact that you are supplying these molds should be brought to the attention of the Customs officer handling the transaction. 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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