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NY D85319

December 31, 1998

CLA-2-39:RR:NC:SP:222 D85319


TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of a plastic angel with arrow and bow lawn decoration from China.

Dear Ms. Locke:

In your letter dated November 24, 1998, you requested a tariff classification ruling.

The submitted sample is identified as item #61003SF. It is an angel with an arrow and a bow that is made of polyresin material. Your letter of inquiry states that this article is composed resin and calcium carbonate. You indicate that the calcium carbonate is derived from synthetic chemical, not ground stone. This article is intended to be used as a lawn decoration.

The applicable subheading for the plastic angel with arrow and bow 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 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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