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NY F89676




August 15, 2000

CLA-2-39:RR:NC:SP:222 F89676

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Amy Johnson
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of a chick/feather wreath from China.

Dear Ms. Johnson:

In your letter dated June 7, 2000, you requested a tariff classification ruling.

The submitted sample is referred to as vendor stock #02147. It is a wreath that is designed with eggs, chicks and feathers. Some of the eggs remain whole while others are in halves showing a baby chick inside. Also, there are egg halves that have no chicks in them. The wreath measures approximately 14 inches in diameter with a cardboard backing. It is composed of 60 percent plastic foam, 30 percent feather and 10 percent pvc plastic.

Although your letter of inquiry states that this item will be sold in your seasonal festive department during the Easter holiday season, this wreath with eggs, chicks and feathers is not considered to be a festive article. The essential character of the wreath is imparted by the plastic components.

The sample is returned as you requested.

The applicable subheading for the wreath 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 2914: 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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