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NY I86537

October 9, 2002

CLA-2-39:RR:NC:SP:222 I86537


TARIFF NO.: 3926.40.0000

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of an angel tabletop decoration from China.

Dear Ms. Buckman:

In your letter dated September 26, 2002, you requested a classification ruling.

The submitted sample is an angel tabletop decoration. It is identified as style number ST020315. The upper body, head, arms and hands of the angel are composed of resin. The lower body is made of wire mesh. She is wearing a green and ivory dress that extends over the metal frame, and is holding a dove with both hands. The angel is designed in such a manner that it stands upright on a tabletop, mantle or shelf. Your letter of inquiry states that the angel will be used as a Christmas decoration. However, there are no accepted symbols of Christmas motifs that would dedicate this angel as a festive article. Therefore, classification for this article will be in Chapter 39 as a decorative article of plastic.

The sample is returned as you requested.

The applicable subheading for the angel tabletop decoration will be 3926.40.0000, 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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