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NY 892917

January 5, 1994

CLA-2-39:S:N:N6:343 892917


TARIFF NO.: 3926.40.0000

Mr. Alan J. Blakelman
North American Plastics, Inc.
1156 East 165th Street
Bronx, NY 10459

RE: The tariff classification of decorative overcaps for ink bottles from China.

Dear Mr. Blakeman:

In your letter dated December 1, 1993 you requested a tariff classification ruling.

You have submitted two samples of molded shapes to be used as decorative overcaps for plastic ink bottles. One of these items is in the shape of an elephant's head. The other resembles a leprechaun's head. You state that these items are not to be used as toys.

You believe the overcaps are classifiable in subheading 3923.50 which provides for stoppers lids, caps and other closures. The samples submitted with your request are decorative articles which fit on top of caps. They do not perform any sealing function themselves. They are, therefore, not classifiable in subheading 3923.50.

The applicable subheading for the decorative overcaps 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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