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NY C83324

February 13, 1998

CLA-2-39:RR:NC:SP:222 C83324


TARIFF NO.: 3926.40.0000

Ms. Elizabeth Douglass
Sourcing Horizons Corp.
8 Valemont Way
Summit, NJ 07901

RE: The tariff classification of plastic wall and window decorations from Taiwan.

Dear Ms. Douglass:

In your letter dated January 11, 1998, you requested a tariff classification ruling.

You have submitted photographs of two wall and window decorations made of plastic and one actual sample of the "Minnie Mouse" Disney character made of plastic.

These items are composed of ethylene vinyl acetate (eva)foam. One of the decorations is designed as planets in space with stars. The other design is made up of cats with colorful flowers. Both of the plastic decorations will have an adhesive strip for attaching the decoration to the wall or a string so it may be hung in the window.

Communication with the importer revealed that the "Minnie Mouse" Disney character is not the actual item intended to be imported, but a similar item will be imported, therefore, we are unable to render a classification at this time. It is suggested that you request a binding ruling classification when you have a sample of the actual product that you plan to import.

The applicable subheading for the both of the photographed plastic decorations mentioned above 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 to 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.


Robert B. Swierupski

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