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NY F89882




August 17, 2000

CLA-2-39:RR:NC:SP:222 F89882

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Jospeh R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of Bunny-In-Pot with artificial flowers from China.

Dear Mr. Hoffacker:

In your letter dated July 17, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling.

The submitted samples are identified as item #B9174. They are available in four colors: pink, lavender, blue and yellow. This product is referred to as Bunny-In-Pot with flowers. You have submitted samples of all colors. The bunnies are made of styrofoam and covered with plastic beads. The flower pot is made of ceramic materials and the artificial flowers and leaves are made of man-made fiber woven fabric. The bunny is glued to the top of the flower pot, surrounded with flowers. This article is approximately 11 inches in height. In our opinion, the essential character to this item is imparted by the plastic components.

The samples are returned as you requested.

The applicable subheading for the Bunny-In-Pot with flowers 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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