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NY F89561

August 10, 2000

CLA-2-39:RR:NC:SP:222 F89561


TARIFF NO.: 3926.40.0000; 9505.10.2500

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of plastic articles from China.

Dear Ms. Smith:

In your letter dated July 11, 2000, you requested a tariff classification ruling.

You have submitted four samples of plastic articles. Stock number 95783 is a plastic table top tree decoration. The clear white tree measures 9.5 inches in height.

Stock number 95773 is an assortment of four different snowmen, each wearing a hat and a scarf made of textile material. Two of the snowmen have wood as arms. The snowmen are made of plastic. The styles feature a boy with a book, a girl with a book, a girl with a bird and a boy with a lantern. The submitted sample features a snowman carrying a bag of Christmas presents.

Stock number 95774 is an assortment of four different snowmen. They are made of plastic and each one is wearing something different. The various styles feature a snowman with mitten, a snowman with a star, a snowman with a banner and a snowman with a bird. The submitted sample features a snowman with a banner that has the words “Happy Holidays” written thereon. The snowman with the “Happy Holidays” banner is considered to be a festive article.

However, we can not rule on the other snowmen without samples. The snowman with the bag of presents does not match description of snowmen in either assortment.

Stock number 96158 is a plastic Victorian style sleigh. This gold matte sleigh is a tabletop decoration.

The samples are returned as you requested.

The applicable subheading for the plastic sleigh and plastic tree 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 the plastic snowman with the “Happy Holidays” banner will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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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