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NY K87800

July 22, 2004
CLA-2-39:RR:NC:SP:221 K87800


TARIFF NO. 3926.40.0000

Ms. Alice Liu
Atico International, Inc.
P. O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of acrylic angel decorations from China.

Dear Ms. Liu:

In your letter dated July 7, 2004, you requested a classification ruling.

You have submitted samples that are identified as assortment number W72A6891, Christmas acrylic angel decorations. The samples are four assorted angels: (a) angel playing a horn, (b) angel praying, (c) angel playing a violin and (d) angel holding a book. The upper body of each angel decoration is made of clear acrylic and the lower body is made of smoke colored acrylic. There is nothing about these angels that would limit their use to the Christmas holiday season. Therefore, they will not be classified in Chapter 95 as festive articles. In our opinion the angel figurines are decorative articles suitable for year round display. Classification of the acrylic angel decorations will be in Chapter 39 as ornamental articles of plastic.

The applicable subheading for the acrylic angel decorations will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: 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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