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NY A86750

September 17, 1996

CLA-2-95:RR:NC:FC: 225 A86750


TARIFF NO.: 3924.90.1050

Mr. Field Barnes
Robert F. Barnes Customs Brokers
216 East Rhapsody
San Antonio, Texas 78216-3114

RE: The tariff classification of a plastic door knocker and plastic door mat from China

Dear Mr. Barnes:

In your letter dated August 8, 1996 you requested a tariff classification ruling on behalf of your client Play By Play Toys and Novelties.

The two articles submitted for our review were a "Plastic Door Knocker With Sound" and a "Plastic Door Mat With Sound." The door mat is composed of vinyl and is padded with a thin layer of foam. It measures approximately 19 inches in length and 14 inches in width. The edges have been heat sealed together leaving a small opening for a wiring system that connects to a speaker voice box. The top of the mat is printed with the design of bats flying and the words "Enter" and "Goosebumps". When a person steps on a specific part of the mat it will trigger the voice box to sound with laughter and relay the message "beware you're in for a scare". You suggest the mat displays a Halloween theme and will be sold primarily during that time of the year.

In HQ 950236 the issue of talking door mats was addressed. It was determined that "Doormats are not "traditionally associated with a particular holiday" in accordance with the Explanatory Note description; they are utilitarian articles that are sold year-round in a variety of motifs." Therefore, the mats will be classified within the scope of Chapter 39.

The applicable subheading for the "Plastic Door Mat With Sound" will be 3924.90.1050, HTS, which provides for ...other household articles...of plastics: Other: Other. The rate of duty will be 3.3% ad valorem.

With regards to the "Plastic Door Knocker With Sound" we are unable to issue a ruling without a working, finished, sample which includes directions for use. Although the ghoulish face of the product is made of plastic, it is unclear as to what material the "knocker" portion will be made of and if it will serve a functional purpose. When a production sample becomes available you may resubmit your request to this office. Your samples are being returned as requested.

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 J. Wong at 212-466-5538.


Roger J. Silvestri

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