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NY G85345

January 5, 2001

CLA-2-39:RR:NC:SP:222 G85345


TARIFF NO.: 3926.40.0000; 9105.91.80

Mr. Orlando Rodriguez
Almacenes PITUSA
P. O. Box 839
Hato Rey Station
San Juan, PR 00919-0839

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

Dear Mr. Rodriguez:

In your letter dated December 4, 2000, you requested a tariff classification ruling.

You have submitted literature depicting four samples. The first sample is identified as item #TM8967. It is a decorative dish with a mounting base that is used to for display. The design in the dish features a boy and girl sitting under an umbrella in front of a house. A squirrel watches nearby and an angel watches over them from above. The decorative dish and the mounting base are made of plastic.

The second sample is identified as item #TM8898. It is a decorative dish statute that is made of plastic. The decorative dish features a small girl sitting with two little lambs and an angel with one little lamb. This dish is designed with a round base that allows the dish statute to be displayed in an upright position.

Sample number three is a decorative cow clock, identified as item #TK9016. The clock can be mounted on the wall or placed on a table. This article is made in the shape of a cow, lying down with her calf standing nearby. The actual clock is featured on the side of the cow above the rear legs. The batteries are not included. This article is made of plastic.

Sample number four is identified as item #PA68302A. It is a decorative clock that can be mounted on the wall or placed on the table. The batteries are not included. This plastic article features a little girl and a squirrel sitting on a mushroom in the grass. The design includes a birdhouse near a fence with the clock.

The applicable subheading for the both plastic decorative dishes 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 both styles of the table or wall mount clocks will be 9105.91.80, HTS, which provides for other clocks, electrically operated, other. The rate of duty will be 30 cents each plus 6.9 percent on the case plus 5.3 percent on the battery.

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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