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August 6, 1999

CLA-2-39:RR:NC:SP:222 E84676

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Dan Courson
Import Traders, Inc.
333 Southwestern Blvd., Suite 202
Sugar Land, TX 77478-3659

RE: The tariff classification of a plastic owl from China.

Dear Mr. Courson:

In your letter dated June 30, 1999, you requested a classification ruling.

The submitted sample is identified as a Rotating Head Owl. It is made from blow-molded polypropylene. It consists of molded plastic eyes, beak and mounting plug. This hand painted plastic owl is used in the garden to scare away birds and squirrels.

You believe that the item should be classified in heading 9503. This item can not be classified as a toy because it is not used as a plaything. It is, however, primarily a utilitarian not a decorative article.

The applicable subheading for the Rotating Head Owl, 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 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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