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NY D85317

December 31, 1998

CLA-2-39:RR:NC:SP:222 D85317


TARIFF NO.: 3924.90.5500

Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of a three plastic articles from China.

Dear Ms. Locke:

In your letter dated November 23, 1998, you requested a tariff classification ruling.

You have submitted three samples of plastic articles.

The first sample is identified as a squirrel sprinkler, item #809SF. It is made in the shape of a squirrel with an opening in the back end to which a hose can be attached. On top of the back is an opening with a sprinkler inserted. When the hose is attached and the water is turned on, the sprinkler will spray water on the lawn.

The second sample is item #61107JSF. It is a two butterfly hose guard with a metal stick. This article is made to hold and guide the hose over the lawn. The metal stick can be placed in the ground and inserted into the two butterfly hose guard to keep it stationary.

The third sample is identified as item #61420CSF, a frog holding a water lily birdfeeder. You state that this article is intended to be used as a lawn decoration, however, bird feeders are generally considered to be functional articles.

Your letter of inquiry states that all of the above samples are composed of resin and calcium carbonate materials. You also state that the calcium carbonate is derived from synthetic chemical, not ground stone.

These samples are returned as you requested.

The applicable subheading for all of the above mentioned samples 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.

The rate of duty will remain unchanged in the coming year.

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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