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NY 891808

November 24,1993

CLA-2-39:S:N:N6:343 891808


TARIFF NO.: 3926.40.0000

Mr. Frank Prackler
Harold I. Pepper Co., Inc.
9 Murry Street, Suite 11 East
New York, NY 10007

RE: The tariff classification of plastic figures from Taiwan.

Dear Mr. Prackler:

In your letter dated October 7, 1993, on behalf of Pocketstuff & More Inc., you requested a classification ruling.

You have submitted samples of plastic novelties. You have also submitted photographs of these items as they will be used in the United States. The plastic novelties or figures will be attached in the U.S. to gold plated key chains. The plastic items come in many different forms. They include geometric shapes and various animals.

The applicable subheading for the plastic figures and shapes will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The duty rate will be 5.3 percent ad valorem.

You also ask whether the marking on the items is acceptable. Each item is in a plastic bag which is stapled shut. The bag is marked with a stick-on label with the country of origin.

It appears from the photographs that the plastic items will not be sold as imported. They will be attached to a gold plated key chain. The resultant product, the key chain with plastic attachment, must be marked to show the country of origin of the plastic attachment (i.e. key chain made in USA, plastic attachment made in Taiwan). (See attached Customs Regulation 134.14)

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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