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NY 887038

CLA-2-68:S:N:N3:226 887038


TARIFF NO.: 6810.99.0000; 3926.40.0000

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, Illinois 60179

RE: The tariff classification of figurines and other ornamental articles from China

Dear Ms. Smith:

In your letter dated June 1, 1993, you requested a tariff classification ruling on "poly resin" figurines and ornamental articles. Samples of these products were submitted with your ruling request and sent to our Customs laboratory for analysis.

The products include a figurine of a snowman with children and a Coca- Cola bottle (stock number 97849), a figurine of a boy pulling a sled with a case of Coca-Cola (stock number 97853), a figurine of a girl skater carrying her skates and a bottle of Coca-Cola (stock number 97854), and miniature Coca-Cola cases and barrels (stock number 97855).

Our Customs laboratory has determined that stock numbers 97849, 97853 and 97854 consist of calcium magnesium carbonate agglomerated with plastics. The laboratory has also determined that stock number 97855 consists of pure plastics material.

The applicable subheading for stock numbers 97849, 97853 and 97854 will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of artificial stone: other articles: other. The rate of duty will be 4.9 percent ad valorem.

The applicable subheading for stock number 97855 will be 3926.40.0000, HTS, which provides for statuettes and other ornamental articles of plastics. The rate of duty will be 5.3 percent ad valorem.

In your letter you state your opinion that all the products should be classified under the provision for statuettes and other ornamental articles of plastics in subheading 3926.40.00, HTS. However, laboratory analysis of these products has shown that only stock number 97855 consists of pure plastics and is classifiable in subheading 3926.40.00, HTS. Laboratory analysis has shown that the other items (stock numbers 97849, 97853 and 97854) actually consist of artificial stone (stone agglomerated with plastics). These items of agglomerated stone are properly classified as articles of artificial stone in subheading 6810.99.00, HTS, not as plastics in Chapter 39.

Importations of this merchandise might be subject to the provisions of Section 133 of the Customs Regulations if the products copy or simulate a trademark, tradename or copyright registered with the United States Customs Service.

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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