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NY 884511

April 15,1993

CLA-2-39-95:S:N:N6:343 884511


TARIFF NO.: 3926.40,0000; 9505.10.4000

Ms. Barbara L. Frankland
Assistant Sales Manager
Holiday Creations, Inc.
5161 E. Arapahoe Road
Suite 330
Littleton, CO 80122

RE: The tariff classification of battery powered holiday scenes, of plastics, from China.

Dear Ms. Frankland:

In your letter dated March 23, 1993, you requested a tariff classification ruling.

Four battery powered holiday scenes accompanied your request. Each scene is musical and lights up. Batteries are not included when imported.

The first item, style #12122, consists of two plastic bears playing musical instruments alongside three plastic infant bears. A plastic raccoon holding a gift wrapped package is sitting on its haunches. A plastic lamp post, decorated with evergreens and red berries, is marked Holly St.

The second item, style #13105, consists of a plastic tree house. The door is decorated with a green wreath with a red bow. A few plastic holiday decorated trees can be found in front of the tree house.

The third item, style #12113, consists of a plastic holiday decorated snowman. A boy is climbing up a ladder to reach the snowman. A plastic holiday decorated tree stands nearby. A plastic girl stands near the tree.

The fourth item style not indicated, consists of a portly Santa Claus, in full beard, white and red hat, red coat and red pants, apparently contemplating a letter. He is leaning on a table which has a candle on it. A basket and reindeer feed bag, marked 25 pounds, sits on the floor.

The applicable subheading for the three plastic scenes, style #'s 12122, 13105 and 12113 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles of plastics. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the unspecified style number consisting of a Santa Claus figure will be 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities, of plastics. The rate of duty will be 8.4 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.


Jean F. Maguire
Area Director

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