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NY E86621

September 23, 1999

CLA-2-39:RR:NC:SP:222 E86621


TARIFF NO.: 3926.40.0000; 9505.90.6000

Ms. Sandra Kobs
Kohl’s Department Stores, Inc.
N56 W17000 Ridgewood Drive
Menomonee Falls, WI 53051

RE: The tariff classification of plastic bunny figurines from China.

Dear Ms. Kobs:

In your letter dated August 26, 1999, you requested a classification ruling.

The first sample is identified as style #E50350. It is a plastic three piece group of bunnies in floral watering cans. Each bunny appears to be sitting in a watering can holding a flower.

The second sample is a 2 piece group of garden bunnies, style #8P-165. The bunnies are made of plastic. They are designed as Mr. and Mrs. Bunny. Mrs. Bunny is wearing a pink dress, yellow and white top, with a blue apron. She also wears a hat that is decorated with flowers. She is standing in a flower patch, holding a stick with a net and a butterfly at the end.

Mr. Bunny is wearing blue overalls, a hat, a yellow and white striped shirt and a scarf around his neck. He is holding a basket of flowers and he is carrying Easter eggs in his upper front pocket. He is standing in a flower patch, holding a shovel with a bird in his other hand.

The samples are returned as you requested.

The applicable subheading for style #E50350, three piece bunny in floral watering cans and Mrs. Bunny, style #8P-165, 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 Mr. Bunny, style #8P-165, with the Easter eggs in his upper front pocket, will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

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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