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NY F80694

January 7, 2000

CLA-2-39:RR:NC:SP:222 F80694


TARIFF NO.: 3926.40.0000

Ms. Rolanda E. Portal
ABC Distributing, Inc.
P. O. Box 611210
North Miami, FL 33261-1210

RE: The tariff classification of decorative plastic articles from China.

Dear Ms. Portal:

In your letter dated December 2, 1999, you requested a classification ruling.

The submitted sample is identified as item #113590. It is called a waterball tea set. The glass waterball is made in the shape of a teapot with the outer portion made of plastic material. The top of the teapot is made in the shape of the roof of a birdhouse. The spout of the teapot extends through the top. The inside of the waterball teapot includes a flower and a bird. The base of the waterball teapot is designed with floral decorations and a bird. The handle of the teapot extends up to the top and it appears to have a vine with flowers growing around it.

This tea set includes a plastic circular tray and four plastic miniature teacups. The plastic tray is designed with flowers around the outside. The miniature teacups have birdhouses and flower designs. When the glass waterball is shaken glitter swirls around on the inside. This tea set is not functional and merely serves as a decorative article. In our opinion the plastic components impart the essential character to the set.

The applicable subheading for the plastic tea set 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.

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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