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NY C88973


June 25, 1998

CLA-2-68:RR:NC:2:226 C88973

CATEGORY: CLASSIFICATION

TARIFF NO.: 6810.99.0000; 3926.40.0000

Ms. Michele Smith

Sears, Roebuck and Co.

3333 Beverly Road, BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of four agglomerated stone articles and one plastic article from China

Dear Ms. Smith:

In your letter dated June 10, 1998, you requested a tariff classification ruling. Representative samples of the items were submitted and will be returned to you as requested.

Stock #90590 is a two-piece table assortment consisting of two penguins. Each penguin measures 11.25 inches in height and is wearing a Christmas hat and scarf.

Stock #90593 consists of a four-piece doll collection with each doll measuring 4.5 inches in height. The submitted sample features a girl with her dog; she is standing next to a mailbox and is holding a card addressed to Santa.

Stock #90595 consists of a six-piece doll collection with each doll measuring 5 inches in height. The submitted sample features a rag doll sitting on a haystack holding a bible in one hand.

Stock #90596 is a two-piece table assortment consisting of two moose. Each moose measures 3.5 inches in height. The submitted sample features a moose in a sitting position reading a book.

You stated in your letter that stock numbers 90590, 90593, 90595 and 90596 are composed of natural stone powder agglomerated with polyester resin. You further indicated that the stone powder and the plastics material are evenly distributed throughout the body of each article.

The applicable subheading for the agglomerated stone items (90590, 90593, 90595 and 90596) will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of...artificial stone, whether or not reinforced: other articles: other. The rate of duty will be 1 percent ad valorem.

Stock #91083 is a six-piece assortment of bears measuring 4 inches in height. Each bear is engaged in a different activity.

You indicated in your letter that these bears are made of 100% plastics resin.

The applicable subheading for the article of plastics resin (91083) will be 3926.40.0000, HTS, which provides for articles of plastic and articles of heading 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

Jacob Bunin at 212-466-5796.

Sincerely,


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