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NY L87830




November 29, 2005

CLA-2-39:RR:NC:SP:221 L87830

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a decorative garden stone with solar light from China.

Dear Mr. Hoffacker:

In your letter dated September 22, 2005, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

A sample was provided with your letter. The product (Item# C14H0218) is a decorative polyresin garden stone topped with a figurine. Laboratory analysis has confirmed that the figurine is made of plastics. The stone incorporates a solar light. The light provides very little illumination, other than to illuminate the stone and figurine. We are unable to return the sample, since it was destroyed in the laboratory analysis.

The applicable subheading for the decorative garden stone with figurine will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes 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.

Sincerely,

Robert B. Swierupski
Director,

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