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NY C83980




February 24, 1998

CLA-2-39:RR:NC:SP:222 C83980

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Anita Dembiczak

RE: The tariff classification of decorative articles of plastic from China.

Dear Ms. Dembiczak:

In your letter dated January 9, 1998, you requested a tariff classification ruling.

You have submitted descriptive literature and pictures of three samples of reflectors. all of the reflectors are made of plastic and may be used to light up the driveway, hang on a tree, a mailbox or a post. Each reflector includes a removable plastic stake that may be placed in the ground. They also have a small hole at or near the top for the purpose of hanging the reflector.

Item #D616 is a Frog reflector. It measures 5-1/2" x 4" without the stake. The reflectors represents the eyes of the frog.

Item #D617 is a Sunflower reflector. The reflector is the center portion of the sunflower. This reflector measures 2-1/2" x 2-3/4" without the stake.

Item #D618 is identified as flamingos. The body of the pink colored flamingos contain the reflectors. These reflectors measure 3" x 7-1/2" without the stakes.

The applicable subheading for the three items mentioned above 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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