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August 13, 1999

CLA-2-39:RR:NC:SP:222 E84598

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Janine Johnson
Marlowe & Co., Inc.
P. O. Box 90459
Los Angeles, CA 90009

RE: The tariff classification of plastic antenna decoration from Taiwan and China.

Dear Ms. Johnson:

In your letter dated July 7, 1999, on behalf of your client Jack Wright Advertising Inc., you requested a classification ruling.

The submitted sample is a plastic auto antenna decoration. It is made of 100 percent styrofoam. This antenna decoration consists of one piece of styrofoam designed in the shape of a pumpkin.

Your letter of inquiry states that this article is intended to be used as a decorative item for the antenna on motor vehicles. You also state that they may be imported in a variety of colorful ornaments with which to observe various seasonal holidays, sports and general decorative shapes. The antenna decorations will have a pre-drilled hole in the bottom portion for easy installation and it will include a retractable antenna adapter.

Although your letter of inquiry mentioned several other styles of antenna decorations, we cannot rule on those styles without a sample of the product.

The applicable subheading for the pumpkin antenna topper will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 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 Alice Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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