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September 13, 1999

CLA-2-39:RR:NC:SP:222 E85877


TARIFF NO.: 3926.40.0000

Ms. Marian Harding Cochran, Esq.
Atico International USA, Inc.
P. O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of plastic articles from China.

Dear Ms. Cochran:

In your letter dated August 9, 1999, you requested a classification ruling.

You have submitted four samples of acrylic, liquid-filled table decorations.

The first sample C78F0009, Double Hearts is made of clear plastic. It is designed to appear as two hearts attached together. This article measures 4” wide and 2” high. The double heart shaped article contains red and gold hearts that float round in the liquid.

The second sample C78F0011, Valentine high-heeled shoe is made of clear plastic. The plastic, crystal-look shoe is 3-1/2 high. It contains red hearts that float around in the liquid.

The third sample C78F0013, Valentine Heart is made of clear plastic. It is 3-1/2” wide and 2” high. This article contains red and gold hearts that float around in the liquid.

The fourth sample C78F0016, Valentine Heart is also made of clear plastic. It measures 4-1/4” wide and 1-1/4” high. This article contains pink beads and gold hearts that float around in the liquid.

The Valentine heart is a symbol of love; however, the samples do not contain the actual word “Valentine”. They could be used all year round as decorations. These articles are excluded from classification as festive products.

The applicable subheading for all of the above mentioned samples 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 3014: 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 212-637-7090.


Robert B. Swierupski

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