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February 25, 1999

CLA-2-63:RR:NC:TA:352 D88137

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989

Mr. John Walsh
F.C. Gerlach & Co., Inc.
290 Central Avenue, Suite 105
Lawrence, NY 11559

RE: The tariff classification of a decorative lawn ornament designated a “Flamingo WindWheel” from China.

Dear Mr. Walsh:

In your letter dated February 10, 1999, on behalf of your client Wind Designs, you requested a tariff classification ruling.

The submitted sample, identified as a “Flamingo WindWheel” item 32004, is a decorative lawn ornament in the shape of a flamingo. It is manufactured from rip stop nylon woven fabric which has been sewn to a plastic supporting frame to create the flamingo. In addition, a pinwheel of composed of rip stop nylon on a plastic frame has been created to catch the wind and provide movement to the lawn decoration. The “Flamingo WindWheel” measures 36" X 24" and is features a 30" ground stake. This item is designed to provide a design accent to a homeowner’s garden or lawn. Based on the quantity, value and function of the various materials that are used in the manufacture of this article, the essential character of this item is imparted by the textile woven fabric.

The applicable subheading for the “Flamingo WindWheel” will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other, other, other. The rate of duty will be 7 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 Alan Tytelman at 212-637-7092.

Sincerely,

Robert B. Swierupski
Director,

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