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NY F89579

August 10, 2000

CLA-2-95:RR:NC:SP:222 F89579


TARIFF NO.: 9505.10.2500; 3926.90.9880

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

RE: The tariff classification of musical skating rinks from China.

Dear Ms. Smith:

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

You have submitted pictures of two musical animated skating rinks. They are identified as stock nos. 96982 and 97644. The skating rinks are called “Going Home for the Holidays”. Both skating rinks feature figures at the train station that turn as the train pulls in. The carousel turns and the gate rises and lowers, ice skaters and a decorated Christmas tree are on the pond and there is also a lit crossing sign. The skating rink is approximately 19 inches wide. A low voltage A/C adapter is included. This item plays 25 Christmas carols and 25 all time classic.

Stock nos. 96982 and 97644 differ only in that stock no. 96982 has a plastic display case to be used so the customer can see how it works. Stock no. 97644 will be sold to customers. The plastic display case and skating rink stock no. 96982 are not put up for sale at retail. They are not considered a set for tariff purposes.

The applicable subheading for the plastic display case will be 3926.90.9880, 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: other, other.

The applicable subheading for the animated musical skating rink stock no. 97644 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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