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NY C85345




April 7, 1998

CLA-2-39:RR:NC:SP:222 C85345

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000

Ms. Cindy Hazlett
Applause Inc.
P. O. Box 4183
Woodland Hills, CA 91365-4183

RE: The tariff classification of plastic figural plates from China.

Dear Ms. Hazlett:

In your letter dated March 10, 1998, you requested a tariff classification ruling.

The submitted sample is item #41344, Tweety figural plate. However, in your letter of inquiry you mention that these figural plates will be imported with the following characters: # 32697, Cookie Monster, #32698, Elmo, #33968, Mickey, #33969, Minnie and #41343, Taz. These figural plates will include Looney Tunes, Sesame Street and Disney characters.

The products are composed of molded plastic. Although they somewhat amuse children while they eat, these items are considered to be functional dishes and would not be considered as toys.

The sample is returned as requested.

The applicable subheading for all of the items mentioned above will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles...of plastics: tableware and kitchenware: 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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