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NY I82130

June 27, 2002

CLA-2-39:RR:NC:SP:222 I82130


TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of decorative articles from China.

Dear Ms. Lawson:

In your letter dated May 17, 2002, you requested a classification ruling.

You have submitted a photograph depicting stock assortment number 94563, a plastic mobile assortment. Each style has a metal rod with a hook on each end to hold weighted plastic decorations. Both styles include a brace with a hook and loop fastener that can be attached to an object and make the plastic decoration appear as if it is spinning around.

The first style is a hot air balloon with a bear and a penguin inside a basket that is attached to the balloon. Two representative bottles of Coca-Cola extend from each end of the basket. The words “Coca Cola” are printed on the hot air balloon and on the round ball that balances on the other end.

The second style is a bear in an airplane with a globe for balance on the other side. The words “Coca Cola” are printed on the airplane and the globe. Your letter of inquiry states that these styles will be sold separately in your Christmas department. Both styles of stock assortment number 94563 are not considered to be toys or festive articles. They are primarily decorative items. Classification will be in Chapter 39.

The applicable subheading for the plastic decorative articles 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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