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NY C80590

November 7, 1997

CLA-2-39:RR:NC:SP:222 C80590


TARIFF NO.: 3924.90.5500

Ms. Arlen T. Epstein
Serko & Simon, LLP
One World Trade Center, Suite 3371
New York, NY 10048

RE: The tariff classification of a plastic wall mirror from China.

Dear Ms. Epstein:

In your letter dated October 10, 1997, on behalf of your client, Russ Berrie and Company, Inc., you requested a tariff classification ruling.

You have submitted a sample that is identified as item #17342, known as "Noah's Sculptstone Wall Mirror". The frame is made of sculptstone and measures approximately 11 inches in height and approximately 10 inches in width. It contains a round plastic mirror that measures approximately 6-3/4 inches in diameter. The sculptstone frame features partial sculptures of pairs of giraffes, rhinoceroses, zebras, elephants and birds surrounding a structure depicting Noah's Ark. The bottom of the frame depicts the flood waters upon which the ark floated.

Your letter of inquiry states that the wall mirror will not have an easel stand nor will it be possible to open the back panel and remove the mirror. It will be designed to be hung on a wall by a hook that will be attached to the backside. The essential character of this item is imparted by the plastic mirror.

This sample is being returned as requested.

The applicable subheading for the plastic wall mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 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.


Robert B. Swierupski

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