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NY F84990

April 11, 2000

CLA-2-95:RR:NC:SP:222 F84990


TARIFF NO.: 9505.10.2500; 3926.40.0000

Ms. Amy Johnson
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of festive and decorative articles from China.

Dear Ms. Johnson:

In your letter dated March 22, 2000, you requested a tariff classification ruling.

The submitted sample and photographs are identified as Lighthouse Tabletop decorations.

Vendor Stock #49877 – Ponce De Leon – Florida “ #49865 – Cape Hatteras – North Carolina “ #49878 – Gray Harbor – Washington

Each lighthouse is designed with sea sounds (waves, gulls and a foghorn). Seagulls circle the lighthouse and a beam of red and green light rotate from the top. The lighthouse is approximately 12 inches tall and operates with 4 (AA) batteries (included). This product is composed of 83% plastic, 1.94% metal, 9.35% electronic and 4.76% motor and adapter.

The photographs depict four lighthouses decorated with a Christmas wreath that includes a red ribbon and bow. The entire base of the lighthouse is decorated with green garland and red bows. The lighthouse identified as vendor #49865 does not appear to be decorated with a Christmas wreath, garland and bows.

The sample is returned as you requested.

The applicable subheading for the lighthouses with vendor stock #49877, #49879, #49878 and #49861, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

The applicable subheading for the lighthouse with vendor stock #49865, will be 3926.40.0000, 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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