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NY 895035

March 22,1994

CLA-2-39:S:N:N6:343 895035


TARIFF NO.: 3926.40.0000

Mr. John A Slagel
Wolf D. Barth Co., Inc.
7575 Holstein Avenue
Philadelphia. PA 19153

RE: The Tariff Classification of an Angel of Plastic and Textile from Taiwan.

Dear Mr. Slagel:

In your letter dated February 17, 1994, on behalf of Goebel, Inc., you requested a tariff classification ruling.

You have submitted a sample of a Christmas Angel. It has a plastic cone base, a plastic face, hands, and wings. It is wearing a gown of glue reinforced cotton. The gown is trimmed with fake fur around the cuffs, collar and the hem. It has plastic buttons down the front of the gown and a fabric ribbon sash around the waist. The angel is holding sheet music. This item appears to be intended to sit on a table and not to top a Christmas tree.

You state that the plastic portion of this item comprises the chief weight and chief value of the article. Decorative statuettes are not, in an of themselves, traditionally associated with Christmas or any other holiday. Heading 9505 is, therefore, not applicable. Your sample is being returned as you requested.

The applicable subheading for the angel 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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