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NY A85616



August 8, 1996

CLA-2-39:RR:NC:TP:343 A85616

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Sally Berghauser
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of Halloween pumpkins and characters of plastic from China.

Dear Ms. Berghauser:

In your letter dated July 2, 1996, you requested a tariff classification ruling.

You have submitted three samples of Halloween articles that are identified as item #653136, Halloween Character, item #653137, Halloween Pumpkin Halves and item #653138, Halloween Pumpkin Sets. All items are 100 percent plastic. The Halloween Character is 5 inches in height, dressed in a witch's costume and hat. The character is also holding a black cat. The Halloween pumpkin halves has a jack-o-lantern face on the front with three skeleton figures in the back. The orange colored pumpkin set also has a jack-o-lantern face. Both halves are held together with a small metal fastener and screws. One half of the set features a cemetery scene with a grave stone and ghost. The other half features a pumpkin head statute with a black cat, a bat and a tree.

The applicable subheading for the three samples mentioned above will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and 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,

Roger J. Silvestri
Director

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