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NY D81131

September 3, 1998

CLA-2-39:RR:NC:SP:222 D81131


TARIFF NO.: 3926.40.0000; 9405.50.4000

Ms. Laurie Fassett
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of decorative articles of plastic and a candle holder from China.

Dear Ms. Fassett:

In your letter dated July 15, 1998, received in this office on August 10, 1998, you requested a tariff classification ruling.

You have submitted four samples. The first sample is identified as item #617209, a 3" Sleepy Bunny Egg Holder. The top portion of the bunny scooped out for the purpose of holding an egg or other item. This item is not considered to be a festive article.

The second sample is identified as item #617308, a 3-1/2" Funny Bunny. The bunny is dressed in a purple jumper with blue dots and a yellow bow in the back. This bunny also has a blue and yellow ribbon in the top of head. A metal screw with a loop extends from the top of the bunny's head. A braided gold colored string is attached to the loop. The bunny may be hung or stand alone on a table top or mantle.

The third sample identified as item #617211, is a 4" floral candle holder. It is designed to appear as a flower growing from the ground. The candle can be placed inside the flower. This candle holder is made with a flat, round base and it may be placed on a table top.

The fourth sample, item #617309, is a 4" Humorous Bunny. This bunny is dressed in a blue dress with white dots. She has a string of white beads around the front of the dress at the neck area and carries a blue purse. A metal screw with a loop is attached to the top of bunny's head. The loop contains a gold colored braided string for hanging the bunny. The bunny is also able to stand alone on a mantle or table top.

You state that all these items are made of 50% unsaturated polyester resin and 50% calcium carbonate derived from synthetic chemicals. This type of material is considered plastic and not agglomerated stone.

These samples are returned as you requested.

The applicable subheading for item #617209, Sleepy Bunny Egg Holder, item # 617308, Funny Bunny, and item #617309, Humorous Bunny, 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.

The applicable subheading for item #617211, the floral candle holder will be 9405.50.4000, HTS, which provides for non-electrical lamps and lighting fittings: other: other. The rate of duty will be 6.3 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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