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NY A86117

September 5, 1996

CLA-2-39:RR:NC:TP:343 A86117


TARIFF NO.: 3926.40.0000

Mr. Brian J. O'Shea
McKenna & Cuneo
1900 K Street, N.W.
Washington, DC 20006

RE: The tariff classification of two plastic ornaments from China.

Dear Mr. O'Shea:

In your letter dated August 1, 1996, on behalf of your client Simon Marketing, Inc., you requested a tariff classification ruling.

You have submitted prototypes of two samples that are made of non-plastic materials. However, your correspondence states that the imported articles will be made of plastic. Sample no. 1, is identified as a snowman. This item depicts the traditional figure of a snowman. It measures approximately 4 1/2 inches in height and approximately 2 1/2 inches in radius. The snowman figure is wearing a black stovepipe hat with a red band. It has a carrot nose and two black coals for eyes. The head, torso and base of the snowman are represented by three mounds, one on top of the other decreasing in size. The mid-section of the snowman is a clear plastic snowdome. Inside the snowdome are seven Dalmatian puppies with cartoon features contained in a clear liquid. When shaken, the snow crystals inside the dome swirl around the Dalmatian puppies. On the back of the snowman in molded lettering is the year "1996". The snowman's hat contains a loop on the top for the purpose of hanging. Sample no. 2, is identified as a Christmas sleigh. It measures approximately 3 1/2 inches in length, 2 inches in width and 2 1/2 inches in height. The body and runners of the sleigh are red. The sides of the sleigh are molded with the design of green holly leaves. On the back of the sleigh in molded lettering is the year "1996". A pair of Dalmatians is permanently molded in a sitting position to the front of the sleigh. Also molded to the back of the sleigh is an open green sack with a gold drawstring. A plastic snowdome is contained in the top of the sack. Inside the snowdome are five miniature Dalmatian puppies, surrounded by boxes in Christmas wrapping. When the sleigh is shaken, the white particles
give the appearance of snow flakes floating around the figures in the snowdome. There is a loop on the top of the green sack for the purpose of hanging this item.

Since both of the samples mentioned above have the molded lettering for the year "1996" date, it is believed that these items are not toys as you suggest, but rather collectable decorations. The item will be distributed in quick-service restaurants in a marketing program for children. You have provided pictures of the intended packing. The packaging gives no indication that these items are promoted as or intended to be used as Christmas tree decorations.

The applicable subheading for both the snowman and the Christmas sleigh 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 Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Masterson at 212-466-5892.


Roger J. Silvestri

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