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August 27, 1999

CLA-2-68:RR:NC:2:226 E84386

CATEGORY: CLASSIFICATION

TARIFF NO.: 6809.90.0000

Ms. Michele Smith
Sears, Roebuck and Co.
3333 Beverly Road, BC 172A-A
Hoffman Estates, IL 60179

RE: The tariff classification of a plaster article from China

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a tariff classification ruling. A representative sample of the item was submitted and was sent to our Customs laboratory for analysis.

The subject article (stock #93087) is a three-dimensional figurine of a “sitting shepherd drummer boy with lamb.” The item measures approximately seven inches in height and five inches by seven inches at the base.

You stated in your letter that this item is composed of 100 percent paper pulp and should be classified under subheading 4823.90.1000, Harmonized Tariff Schedule of the United States, (HTS), which provides for other articles of paper pulp. However, our laboratory has determined that the article is composed of plaster of paris. Therefore, subheading 4823.90.1000, HTS, does not apply.

The applicable subheading for the plaster figurine will be 6809.90.0000, HTS, which provides for articles of plaster or compositions based on plaster: other articles. The rate of duty will be free.

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 212-637-7074.

Sincerely,

Robert B. Swierupski
Director,

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