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NY I86047

September 20, 2002

CLA-2-39:RR:NC:2:222 I86047


TARIFF NO.: 3926.40.0000

Mr. Michael E. Roll
KMZ Rosenman
2029 Century Park East
Suite 2600
Los Angeles, CA 90067-3012

RE: The tariff classification of a lighted plastic figurine from China.

Dear Mr. Roll:

In your letter dated August 26, 2002, you requested a tariff classification ruling, on behalf of your client, The Marketing Store Worldwide.

You are requesting the tariff classification on an item that has been described as a clear plastic figurine on a base, representing a character from an upcoming movie, “Inspector Gadget 2”. The character is rendered in two-dimensional form and secured to a plastic base. Inside the base are two LEDs (light emitting diodes), an on-off switch and a non-replaceable battery. The item is available with the character depicted in various poses. The article is not considered a toy because it has no manipulative play value, nor is it sufficiently amusing on its own merit. Also, the light is not sufficient to classify the item as an illuminating article in Chapter 94. The degree of illumination provided by the light source is insignificant, and the projected life of the non-replaceable battery is only four hours. The lighted figurine will be classified in Chapter 39 of the HTSUSA as statuettes and other ornamental articles. You have not requested the return of your sample.

The applicable subheading for the lighted figurine of the Inspector Gadget character 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 % ad valorem.

Importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with the United Stated Customs Service. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.

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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