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September 9, 1999

CLA-2-39:RR:NC:SP:222 E85763

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Arlen T. Epstein
Tompkins & Davidson
One Astor Plaza
1515 Broadway
New York, NY 10036-89801

RE: The tariff classification of a plastic model of a baseball uniform shirt from China.

Dear Mr. Epstein:

In your letter dated August 11, 1999, on behalf of your client The Topps Company, Inc., you requested a classification ruling.

The submitted sample is a hollow plastic-formed 1.28 scale model of a baseball uniform shirt. It measures approximately 5 inches in height by 7 inches in width by 4-1/4 inches in depth. The sample depicts the home uniform jersey worn by Chipper Jones of the Atlanta Braves baseball team. This product features the name of the baseball team “Braves” and the team logo on the front. The front also depicts buttons and red and blue striped trimming. The back features the player’s name “C. Jones” and uniform number “10”.

You believe that this article should be classified in heading 9503. This product is not designed to amuse, it is a collectable. It has no manipulative play value. It is however, primarily a decorative article.

The sample is returned as you requested.

The applicable subheading for the scale model of a baseball uniform shirt 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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