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NY E88280




October 28, 1999

Cla-2.1B:CO:G09

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Thomas J. Garibaldi
Schmidt, Pritchard & Company, Inc.
9801 West Lawrence Avenue
Schiller Park, Illinois 60176

RE: The tariff classification of polyresin garden borders from China

Dear Mr. Garibaldi:

In your letter dated September 30, 1999, you requested a tariff classification ruling on certain polyresin decorative items used as borders for gardens. Several samples were submitted for our review.

The items submitted are known as "Tulip/Butterfly Collection" and "Bluebird Collection Borders." The subject flowers and animals are featured in the garden border display to enhance the garden.

The applicable subheading for the polyresin garden borders will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Statuettes and other ornamental articles. . . of the materials of heading 3901 to 3914. The rate of duty will be 5.3%.

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 listed above should be provided with the entry documents field at the time this merchandise is imported.

Sincerely,

Paul K. Schwartz
Acting Port Director

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