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NY G81222

September 28, 2000

CLA-2-39:RR:NC:SP:222 G81222


TARIFF NO.: 3926.40.0000; 9505.10.2500

Ms. Wendy Lawson
Sears Roebuck and Company
3333 Beverly Rd.
Hoffman Estates, IL 60179

RE: The tariff classification of plastic snowmen from China.

Dear Ms. Lawson:

In your letter dated August 23, 2000, you requested a tariff classification ruling.

Stock no. 95773 is an assortment of 4 styles of snowmen. They measure approximately 4 inches tall and each snowman is wearing a fabric hat and scarf. The different styles feature a boy holding a book of carols, a girl holding a book of carols, one snowman with wood arms holding a bird’s nest and one with wood arms holding a bag of presents.

Stock no. 95774 is an assortment of 4 different snowmen, each wearing a fabric scarf and a hat. The snowmen measure approximately 5 inches tall. The various styles feature a snowman with a broom and bird, one holding a wire with a star and snowflakes above his head, one holding a wire with a mitten and hearts above his head and one holding a Happy Holidays banner. The snowman with the Happy Holidays banner was previously classified in Ruling letter NY F89561 as a festive article.

The samples are returned as you requested.

The applicable subheading for all of the snowmen excluding the ones holding the Happy Holidays banner and the boy and girl holding a book of carols, 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 stock no. 95773, the boy and girl holding the books of carols 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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