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NY L81511




January 11, 2005

CLA-2-39:RR:NC:SP:225 L81511

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 3926.40.0000

Ms. Erma Tarkington
UPS Supply Chain Solutions
516 Ligon Drive
Nashville, TN 37204

RE: The tariff classification of polyresin fountains from China.

Dear Ms. Tarkington:

In your letter dated December 13, 2004 on behalf of your client Cracker Barrel Old Country Store, you requested a classification ruling.

You have submitted pictures depicting two styles of fountains made of polyresin material. They are identified as assortment number 2092732. Each fountain incorporates a battery compartment that holds two “AA” size batteries (batteries are not included). Each fountain is equipped with a musical IC chip. Your letter of inquiry states that these fountains will be sold only during the Christmas holiday season.

The first fountain is designed with a snowman and penguins with what appears to be evergreen trees. The second fountain is designed with penguins wearing Santa style hats, Christmas trees and wrapped Christmas presents.

The applicable subheading for assortment number 2092732, fountain designed with penguins, Christmas trees and wrapped Christmas presents, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for assortment number 2092732, the fountain designed with penguins, snowman and evergreen trees, 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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