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NY H85975

January 7, 2002

CLA-2-39:RR:NC:SP:222 H85975


TARIFF NO.: 3926.40.0000

Mr. Antonio Cesare
CFF World Freight
13 Addison Place
Valley Stream, NY 11580

RE: The tariff classification of decorations from China.

Dear Mr. Cesare:

In your letter dated September 20, 2001, and received in this office on December 3, 2001, on behalf of your client Signature Creations, you requested a tariff classification ruling.

The submitted sample consists of plastic balls of various sizes. They are coated with powder to resemble snow. The balls will be imported in sizes of 2.95 inches, 5.9 inches, 7-7/8 inches and 12 inches. Snow balls are not associated with any festive occasion. These balls will be used as decorations in department stores, not for decorations of the home.

The applicable subheading for the plastic decorative balls will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for other articles of plastics and articles of other materials of headings3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 646-733-3024.


Robert B. Swierupski

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