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NY J80119

February 11, 2003

CLA-2-39:RR:NC:SP:221 J80119


TARIFF NO. 3926.40.0000

Ms. Cari Grego
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, VA 23320

RE: The tariff classification of decorative articles of plastic from China.

Dear Ms. Grego:

In your letter dated January 9, 2003, you requested a classification ruling.

The submitted samples are identified as item number SKU 486639 – Rainbow Gems. The assortment of molded plastic shapes of sea life, fish, shells, bugs, palm trees and pineapples are in a variety of colors. They are packaged in clear plastic bags with header cards.

Your letter of inquiry states that you believe these articles would be classified in Heading 9503 as toys. These molded plastic shapes are not classified as toys because they are decorative in nature, not designed to amuse.

The applicable subheading for the Rainbow Gems made of molded plastic 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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