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NY B84928

June 2, 1997

CLA-2-39:RR:NC:SP:222 B84928


TARIFF NO.: 3926.40.0000; 8543.89.9090

Ms. Betsy Guzior
D 56, Inc.
6436 City West Parkway
Eden Prairie, MN 55334

RE: The tariff classification of Snow Village Collections accessories from China.

Dear Ms. Guzior:

In your letter dated April 22, 1997, received in this office on April 28, 1997, you requested a tariff classification ruling.

You have submitted four samples of accessories to the Snow Village Collections. The first sample is identified as item #52641, Village Animated Ski Mountain. It is made of plastic. This item has the appearance of a snow covered mountain with animated skiers, trees and a shelter area. The skiers are guided along the designated track. This item functions with a two-prong electrical cord.

The second sample is identified as item #52644, Village Waterfall. This product is made of plastic. It is designed to give the appearance of a mountain with a waterfall and a lake at the base. There are white patches in various areas to look like snow. A two-prong electrical cord is attached to a pump. The pump has a small plastic tube that allows water to flow through to the top of the mountain. The water exits out of the top of the mountain and flows down to the lake. The plastic mountain and waterfall provide the essential character to this item.

The third sample is a Village Revolving Turntable, item #52640. This product is made of plastic. It is a plain white display stand. A two-prong electrical cord is attached for the purpose of producing the revolving motion of the turntable. This item could be used to display anything.

The fourth sample is a Village Animated Accessory Track, item #52642. This plastic product measures 38" x 24". It has 18 track adapters that animated figures may be placed on and move around the designated track. This product operates with the attached two-prong electrical cord. Again, it could be used with any figures and is not connected with a particular village scene.

The applicable subheading for item #52641, Village Animated Ski Mountain and item #52644, Village Waterfall, 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 #52640, Village Revolving Turntable and item #52642, Village Animated Accessory Track, will be 8543.89.9090, HTS, which provides for electrical machines and apparatus, having individual functions, not specified or included elsewhere in chapter 85. The rate of duty will be 3.1 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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