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NY B85566

June 10, 1997

CLA-2-39:RR:NC:SP:222 B85566


TARIFF NO.: 3926.40.000

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

RE: The tariff classification of a plastic Halloween Water Fountain from China.

Dear Ms. Aldinger:

In your letter dated April 30, 1997, received in this office on May 13, 1997 you requested a tariff classification ruling.

The submitted sample is a plastic Halloween Water Fountain, item #971775. This fountain is designed to appear as a tombstone with skull face. The skull face has an open mouth with a hole that water flows through and trickles down to into a boneyard pool below in the base of the fountain. The skull has flashing eyes. A packet of red tint is included with the fountain. The fountain lights up and it is sound activated. This fountain also includes a water exchange motor inside the tombstone with an automatic shut-off after 20 seconds. The fountain has a three-way switch and it requires 3 AAA size batteries (not included) for operation.

The applicable subheading for the plastic Halloween Water Fountain 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.


Gwenn Klein Kirschner
Chief, Special Products Branch

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