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NY E89979




December 8, 1999

CLA-2-39:RR:NC:SP:222 E89979

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Julie Kimball
The Paper Magic Group
100 N. 6th Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a plastic owl from China.

Dear Ms. Kimball:

In your letter dated November 12, 1999, you requested a classification ruling.

The submitted sample is a plastic owl with a plastic stake. It is identified as item #653570. The eyes of the owl lights up with the use of two “AA” batteries (not included). This product can be used as a decoration both indoors and outdoors.

The sample is returned as you requested.

The applicable subheading for the plastic owl and stake 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.

The rate of duty will remain unchanged for the coming year.

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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