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NY I82911

June 17, 2002

CLA-2-39:RR:NC:2:222 I82911


TARIFF NO.: 3926.40.0000

Ms. Pilar Dorfman
E. Besler & Company
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a plastic sculpture from China

Dear Ms. Dorfman:

In your letter dated May 28, 2002, on behalf of your client, LTD Commodities, Inc., you requested a tariff classification ruling. A representative sample of the item was submitted and will be returned to you as requested.

The subject article, which is identified as “GAV – Boy & Girl Sculpture with Gazing Ball”, is a decorative, ivory-colored, three-dimensional sculpture, depicting two children in a seated position, holding a silver-colored (mirror-like) glass gazing ball. You stated in your letter that the sculpture is composed of plastics and synthetic calcium carbonate. The overall measurements are approximately 13 ½” x 9 3/8” x 8 ½”. The gazing ball measures 4 inches in diameter.

You indicated in your letter that this product is intended for the garden.

The applicable subheading for the decorative plastic sculpture 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 and 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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