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NY F87613

June 22, 2000

CLA-2-39:RR:NC:SP:222 F87613


TARIFF NO.: 3926.40.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

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

Dear Hoffacker:

In your letter dated May 18, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling.

The submitted sample is identified as a Pokemon clip-on, item #10/6700. This plastic article features “Mew”, one of the Pokemon characters. A metal chain with a metal clasp is attached to the item. This article is intended to be clipped onto a child’s backpack, lunch box or clothing. The Pokemon clip-on is not considered to be a key chain or a toy, but rather a decorative article of plastic. In our opinion, the plastic component imparts the essential character to this item.

The sample is returned as you requested.

The applicable subheading for the plastic Pokemon clip-on 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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