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NY 887759

July 28,1993

CLA-2-39:S:N:N6:343 887759


TARIFF NO.: 3920.42.5000; 3926.40.0000

Ms. Michele I. Smith
Sears Merchandise Group
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of a plastic ornament in the shape of a clock and a plastic brick road from Taiwan.

Dear Ms. Smith:

In your letter dated June 30, 1993, you requested a tariff classification ruling.

You have submitted two samples. Both items are intended to be used with miniature porcelain buildings imported by Sears. The first item, stock #97883 is an ornament in the shape of an old fashioned street clock. It is made entirely of plastic.

The second item, stock #97812 is a plastic strip 4 1/2 inches wide and 17 1/2 inches long. It is embossed to resemble a brick road. You state that the strip is of polyvinyl chloride. Although it is not stated in your letter, we can tell from the sample that the modulus elasticity of the strip is under 100,000 pounds per square inch and that it is flexible.

The applicable subheading for the plastic old fashioned street clock 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 3901 to 3914, statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic brick road will be 3920.42.5000, HTS, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced laminated, supported or similarly combined with other materials. of polymers of vinyl chloride. flexible, other. The rate of duty will be 4.2 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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