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NY G85348

January 5, 2001

CLA-2-39:RR:NC:SP:222 G85348


TARIFF NO.: 3926.40.0000; 9105.21.80

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 five samples. The first sample is identified as item #LF8550. It is a decorative statute with an adult angel and a child angel. The statute has a flat round base so that it stands in an upright position.

The second sample is identified as item #LF8477. It is a decorative clock that is made of plastic. The clock appears to be in the middle of a sunflower. The battery operated clock (batteries not included) is designed to be mounted on a wall.

Sample number three is decorative angel statutes, identified as item #LF8390C. The literature depicts two styles of angel statutes. The statutes feature adult angels watching over children. The plastic statues are mounted on a round base with a flat surface to allow the figures to stand in an upright position.

Sample number four is identified as item #LF8487. It is a decorative, battery operated clock that can be mounted on the wall. The batteries are not included. This plastic clock is designed with fruit, leaves and berries all around.

Sample number five is identified as item #LF8424. The literature depicts four individual statues of boys and girls. The boys are dressed in suits with vests, ties and hats. The girls are dressed in long flowing dresses with hats.

You state that items LF8550, LF8390C and LF8424 are made of polyresin. We assume that the polyresin does not contain a significant amount of natural ground stone. We consider the polyresin to be plastic. The applicable subheading for all of the plastic decorative statues 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 wall mount clocks will be 9105.21.80, HTS, which provides for wall clocks, battery 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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