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NY H86782




January 23, 2002

CLA-2-39:RR:NC:SP:222 H86782

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, MN 55403

RE: The tariff classification of pinwheels on stakes from China.

Dear Ms. Kittel:

In your letter dated December 10, 2001, you requested a tariff classification ruling.

The first sample is identified as item number 12030. It is a pinwheel that is composed of two wheels attached together. The outer parts of the wheels are made of a thin metal ring covered with a thin strip of fabric. The wheels measure fifteen inches in diameter. Different colored Mylar plastic strips are fastened in the center with a plastic fastener. The Mylar strips are then attached to the outer ring by being sewn to the fabric. The plastic pinwheel sticks come in two pieces that measure approximately fifteen inches long. When fully assembled, the pinwheel is thirty-seven inches in height. The wind causes the pinwheels to spin, revealing a colorful display.

The second sample is identified as item number 12075. This is a pinwheel made with a wooden circle on a wooden stick. Five four-inch Mylar pinwheels are attached to the outer edge of the wooden circle and one pinwheel is placed in the center. They are held in place on the wooden circle with plastic fasteners. The wooden circle has cut out holes that allow air to flow through, causing the pinwheels to spin. The full height of this pinwheel is twenty-three inches. In our opinion, the Mylar pinwheels are decorative articles that would be used in outdoor areas around the home.

The samples are returned as you requested.

The applicable subheading for both styles of pinwheels 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.

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.

Sincerely,

Robert B. Swierupski
Director,

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