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August 6, 1999

CLA-2-39:RR:NC:SP:222 E84669

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Michele Smith
Sears, Roebuck and Co., Inc.
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of acrylic snowmen from China.

Dear Ms. Smith:

In your letter dated July 2, 1999, you requested a classification ruling.

You have submitted one sample of a clear frosted snowman.

Stock number 93268 is a 12.75” acrylic clear frosted snowman. The snowman has wire arms. This tabletop decoration is composed of 90% acrylic and 10% wire.

Stock number 93269 is an 11.5” acrylic clear frosted snowman. This tabletop decoration is made of 90% acrylic and 10% wire.

Stock number 93270 is made of 90% acrylic and 10% wire. This acrylic clear frosted snowman is 9” high.

Although your letter of inquiry states that this merchandise will be purchased and sold through your Christmas department during the holiday season, there is nothing about these snowmen which dedicate them for sale or use during the holiday season.

The sample is returned as you requested.

The applicable subheading for all of the above mentioned samples 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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