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NY 805852




CLA-2-94:S:N:N3:227 805852

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.50.4000

Mr. Edward C. Flower
Alpha International
Airport Industrial Office Park
145th Ave.& Hook Creek Blvd., Bldg. C-1(G) Valley Stream, NY 11581

RE: The tariff classification of a macabre-like candleholder, trinket box and incense burner from China.

Dear Mr. Flower:

In your letter received in this office on January 17, 1995, on behalf of Spencer Gifts, Inc., you requested a tariff classification ruling.

The samples submitted consist of the following macabre-like articles that are stated to be polyresin:
a) a candleholder, product number 665562, which measures approximately 4 inches high by 4 inches at its widest dimension. It is shaped in the form of a skeleton in a supine position resting on a pile of stones, noting the holder is situated between the midsection of the skeleton's ribs;
b) a trinket box, product number 665067, which measures about 6 inches high by 3.25 inches at its widest dimension. It is shaped in the form of a skeleton's head with a removable top lid depicting "The Grim Reaper";
c) an incense burner, product number 665125, which measures about 8.5 inches high. It is shaped in the form of "The Grim Reaper", standing erect above a circle of skeletal heads. It is noted that there is a bottom opening for the insertion of the incense as well as a top opening, in lieu of the face, for its outward flow.

The applicable subheading for the macabre-like candleholder, product number 665562, will be 9405.50.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other non-electrical lamps and lighting fittings. The duty rate will be 7.3 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on the macabre-like trinket box, product number 665067, and incense burner, product number 665125. Your request for a classification ruling should include the following:
a) A statement as to whether the subject merchandise consists exclusively of plastics or of plastics mixed with stone, minerals or synthetic chemicals.
b) If the products consist of plastics combined with another substance, please specify the precise chemical or geological name of the other substance. Is this substance uniformly blended with the plastics material through the body of the article?
c) Please specify how this substance is derived. Is it derived from crush or ground stone, or is it derived from another mineral substance? Is it a synthetic chemical?

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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