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NY B81418

February 27, 1997

CLA-2-39:RR:NC:SP:222 B81418


TARIFF NO.: 3926.40.0000; 9503.90.0030; 9503.80.0010

Ms. Sally Berghauser
Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of plastic articles from China.

Dear Ms. Berghauser:

In your letter dated January 20, 1997, you requested a tariff classification ruling.

You have submitted four samples. Item #653193, Skull & Crossbones Banner is made of woven textile fabric. It measures approximately 8" wide and approximately 32" long. The orange and black banner contains a folded slot across the top that holds a plastic bar with a string attached for hanging purposes. The bottom portion of the banner is shaped like an inverted "V". The front of the banner has a skull and crossbones on a shield, all made of plastic. The essential character of the banner is imparted by the plastic component.

Item #653242, is a Bat Skull that is made of sturdy plastic. It is designed with bat-like wings and a skull face with eyes that light up. The back of the Bat Skull contains a slot that holds two "AA" size batteries (not included) and an off-on switch. When batteries are inserted and the switch turned on, the eyes light up and movement in front of the Bat Skull causes it to produce a laughing sound. The cardboard attached to the back contains a slot for hanging the item on the wall.

Item #653273, Moving Eyes Skull, is a sculpted representation of a skull. It is made of plastic with glowing red eyes that light up and move from left to right. This article is powered by three "AA" size batteries which are not included.

Item #653275, Screamer Wall Plaque, is also made of sturdy plastic. The screamer features a monstrous face. The back of the plaque contains a slot that holds two "AA" size batteries (not included) and an off-on switch. There is also a slot for hanging the wall plaque. When the batteries are inserted and the switch is turned to the on position, waving or walking in front of the wall plaque will activate the scream.

The applicable subheading for item #653193, Skull & Crossbones Banner and item #653242, Bat Skull, 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.

The applicable subheading for item #653275, Screamer Wall Plaque, will be 9503.90.0030, HTS, which provides for other toys (except models), not having a spring mechanism. The rate of duty will be free.

The applicable subheading for item #653273, Moving Eyes Skull, will be 9503.80.0010, HTS, which provides for other toys and models, incorporating an electric motor. The rate of duty will be free.

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, for the statuettes and other ornamental articles and National Import Specialist Alice Wong at 212-466-5538, for the toys.


Gwenn Klein Kirschner
Chief, Special Products Branch

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