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NY A84682



July 11, 1996

CLA-2-39:RR:NC:TP:343 A84682

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

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

RE: The tariff classification of Holiday Skating Scenes from China.

Dear Ms. Smith:

In your letter dated June 7, 1996, you requested a tariff classification ruling.

You have submitted three samples of holiday skating scenes. They are identified as stock no. 94484, Holiday Skaters, stock no. 94495, Animated Holiday Skaters and stock no. 94496, Old Fashion Skating. Each skating scene consists of a large plastic base which gives the appearance of a skating pond.

Stock no. 94484, Holiday Skaters is a Victorian ice skating scene with Disney characters skating aground an icy pond. The skating scene is detailed with outdoor scenery that includes several Christmas trees, a bridge over the stream, park benches, birds and a squirrel. The skating scene plays 50 songs, 25 Christmas carols for the holiday season and 25 Classics for year-round. The overall size is approximately 18 inches in diameter.

Stock no. 94495, Animated Holiday Skaters includes 5 winter skaters gliding around the icy pond. Other holiday and architectural details completes the scene. The holiday skaters scene plays 25 Christmas carols and 25 year-round classics. It measures approximately 19 inches in diameter.

Stock no. 94496, Old Fashion Skaters, consists of 4 classic cycle-buggies with wheels that actually turn gliding around on the icy pond. The scenery includes a decorated fence, gate with lanterns and other holiday figures. It plays 25 Christmas carols and 25 all time classics.

The samples will be returned as requested. In our opinion these skating scenes will not be principally used as toys, but rather for display and ornamentation. They do not provide frivolous entertainment that characterize toys. The plastic skating ponds and other plastic components distinguishes the essential character of these articles.

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

Sincerely,

Roger J. Silvestri
Director

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