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NY B84575




May 15, 1997

CLA-2-39:RR:NC:SP:222 B84575

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Jennifer Scott
Expeditors International
21318 64th Avenue South
Kent, WA 98032

RE: The tariff classification of a Village Skating Pond from Hong Kong.

Dear Ms. Scott:

In your letter dated April 15, 1997, on behalf of your client Tony U.S.A., you requested a tariff classification ruling.

The submitted sample is identified as item #6814, Village Skating Pond. The Village Skating Pond consists of a large plastic base that gives the appearance of a skating pond. The base also houses the motor and switch inside. This battery operated pond requires four "C" size batteries to function properly. The Village Skating Pond includes 4 magnetic skaters, 3 children, 1 Mr. & Mrs., 1 bench, 1 dog, 1 snowman, 2 lamp posts, 7 evergreen trees and 1 birch cluster. When the Village Skating Pond is properly arranged and the motor turned on, the 4 magnetic figures skate around the pond in an intricate pattern. The Village Skating Pond plays 12 melodies.

The applicable subheading for the Village Skating Pond 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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