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NY A86762

September 19, 1996

CLA-2-39:RR:NC:TP:222 A86762


TARIFF NO.: 3926.40.0000

Mr. Michael Rosbach
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of plastic heart on a stick with ribbon from China.

Dear Mr. Rosbach:

In your letter dated August 16, 1996, you requested a tariff classification ruling.

The submitted sample is identified as item #970001,"Heart Stick with Ribbon". This decoration is a polyfoam red heart shaped ornament attached to a 10 inch long stick. The stick is made of wire that is wrapped with white paper. Red and white ribbons are glued to the stick. The red plastic heart gives this item its essential character.

The applicable subheading for the "Heart Stick with Ribbon", 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 and 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.


Roger J. Silvestri

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