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NY F83386

March 24, 2000

CLA-2-39:RR:NC:SP:222 F83386


TARIFF NO.: 3926.40.0000

Mr. John W. Whitaker
O’Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

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

Dear Mr. Whitaker:

In your letter dated January 13, 2000, and received in this office on February 23, 2000, on behalf of Hallmark Cards, you requested a tariff classification ruling.

The submitted sample is identified as stock #QX8524, Frosty Friends. This 3-piece set includes an Eskimo and seal made of pewter, and an igloo made of plastic. The igloo consists of a removable lid and the base. The igloo can be used for storing the Eskimo and seal when not in use. This article meets the definition as a set for tariff purposes. In our opinion the plastic igloo imparts the essential character to the set.

You state that the set will be marketed and sold as a Christmas decoration. The submitted pages of the “Hallmark Dreambook 2000” does not provide sufficient proof that this is a Christmas decoration. This item has a winter motif. There is nothing that dedicates this set for use only during the Christmas holiday season. This merchandise does not qualify for classification as a festive article in Chapter 95.

The samples are returned as you requested.

The applicable subheading for the Frosty Friends 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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