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NY B86671




July 16, 1997

CLA-2-39:RR:NC:SP:222 B86671

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Michele Smith
Sears, Roebuck and Company
3333 Beverly Road, BC 204A
Hoffman Estates, IL 60179

RE: The tariff classification of musical animated Christmas scenes from China.

Dear Ms. Smith:

In your letter dated June 18, 1997, you requested a tariff classification ruling.

You have submitted catalog pages and a diagram depicting three Christmas scenes. Each scene is identical in that it operates with a UL listed indoor adapter and measures approximately 18 inches in diameter. All items are made of plastic and plays a different song each time it is turned on or the random access button is pushed.

Stock no. 94439, Rock N' Roll Christmas skaters. This scene depicts "The Fifties" era. Skaters dance around the icy pond to the tune of 15 great Rock N' Roll favorite songs played along with 15 Rock N' Roll versions of Christmas songs. This scene includes a lighted diner and sign, two authentic autos and a motorcycle loaded with Christmas presents. The five skaters dance around a decorated lighted tree in the center of the pond.

Stock no. 94440 is the Christmas Eve Ball. The ballroom scene includes five waltzing couples who spin around the ballroom to 30 great songs, 15 Christmas and 15 year round favorites. The scene is complete with musicians and a baby grand piano, fire place, an extensive library and other figures. The fire place light flickers and the star on top of the tree is lit.

Stock no. 94446 is the Holiday Skaters, Looney Tunes. This is a Victorian ice skating scene with five old fashioned figures skating around the icy pond. The scene is complete with outdoor scenery, including several Christmas figures, a gazebo, a Christmas tree, a bridge across a stream, park benches, birds, and a squirrel. This item plays 25 Christmas carols and 25 all year round classics.

The applicable subheading for all of the items mentioned above 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 Alice Masterson at 212-466-5892.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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