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NY D84808




December 17, 1998

CLA-2-39:RR:NC:SP:222 D84808

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500

Ms. Tammy Locke
Wholesale Supply Company, Inc.
7100 Service Merchandise Drive
Brentwood, TN 37027

RE: The tariff classification of a plastic birdbath from China.

Dear Ms. Locke:

In your letter dated November 12, 1998, you requested a tariff classification ruling.

The submitted sample is identified as item #61442SF, a standing frog with a birdbath on it's head. It measures approximately 22 inches high. This article is composed of polyresin material and calcium carbonate. Your letter of inquiry states that the calcium carbonate is derived from synthetic chemical, not ground stone. This product is intended for outdoor use around the home.

The sample is returned as you requested.

The applicable subheading for the standing frog with a birdbath on it's head 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 duty rate remains unchanged in the coming year.

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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