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NY C80346




November 7, 1997

CLA-2-39:RR:NC:SP:222 C80346

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Mr. Kenneth J. Charnley
Liberty International, Inc.
470 Main Street
Pawtucket, RI 02860

RE: The tariff classification of a plastic mirror bordered by a soft bumper from China.

Dear Mr. Charnley:

In your letter dated October 8, 1997, on behalf of your client Summer Infant products, you requested a tariff classification ruling.

The submitted sample is identified as "Lights and Lullaby". It is a plastic mirror with a plastic frame that includes a carry handle. The plastic frame contains five star-shaped designs. One of the star-shaped designs is made a little larger. When the largest star-shaped design is pressed, it plays three melodies and the stars light up in a twinkle fashion. The mirror is bordered by a soft bumper made of multicolored woven textile fabric.

This mirror contains two plastic straps on the backside that can be used for attaching the mirror to the baby's crib. This item requires batteries to function properly. The batteries are contained in a box on the backside of the mirror and the battery box cover is held in place with a screw. This product is designed for the entertainment of babies from birth to two years of age. The essential character of this item is imparted by the plastic mirror.

The applicable subheading for the plastic mirror will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for...other household articles...of plastics: other, other. The rate of duty will be 3.4 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,

Robert B. Swierupski
Director,

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