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PD B85465

May 23 1997

CLA-2-39:NEW:TCB II:G19-B85465


TARIFF NO.: 3926.40.0000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a village animated skating pond with music from China.

Dear Ms. Aldinger:

In your letter dated May 1, 1997, you requested a tariff classification ruling.

The sample that has been submitted with your ruling request, titled "Battery Operated Electronic Village Skating Pond With Music", Rite Aid item number 972078, consists of a large plastic base, measuring about 15 inches, that resembles a skating pond. The article includes ten plastic figures, four of which possess a magnet in their base and serve as skaters, three children, one adult couple sitting on a plastic bench, one dog and one snowman. In addition, other articles include two lamp posts, seven evergreen trees and two birch tree clusters. A battery operated synchronous motor is housed in the base of the skating pond. There is also an AC adaptor jack located next to the operating switch. Once the product is properly arranged and the motor is switched on, the four skaters move around the pond with or without the accompaniment of music.

The applicable subheading for the musical village animated skating pond will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and other articles of other materials of heading 3901 to 3914: Statuettes and other ornamental articles. The duty rate 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.


Kathleen M. Haage
Area Director

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