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NY G83609




November 17, 2000

CLA-2-39:RR:NC:SP:222 G83609

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. R. Kevin Williams
Rodriguez O’Donnell, Fuerst Gonzalez & Williams 20 North Wacker Drive, Suite 1416
Chicago, IL 60606

RE: The tariff classification of a Fisherman Bear figurine from China.

Dear Mr. Williams:

In your letter dated October 24, 2000, on behalf of your client The Boyds Collection, Ltd., you requested a tariff classification ruling.

The submitted sample is identified as the Fisherman Bear. This figurine is composed of 47 percent resin, 47 percent fabric and 6 percent stuffing material. The bear is made of plastic and measures approximately 12 inches in height. He is designed with non-poseable head, arms, hands, legs and feet. The body is stuffed with sponge and plastic material. The bear is clothed with non-removable fishing attire that consists of a hat, a shirt, a vest and a pair of jeans. The clothing and hat are made of woven textile fabric that has been treated to give them a stiff feel and worn appearance.

The bear is holding a wicker style basket over his left shoulder and a fishing pole made of a tree branch in his left hand. Twine is attached to the end of the pole for use as a fishing line.

Your letter of inquiry stated that you believed that this article would be classified as a toy in chapter 95. However, this product is not designed to amuse, it is a collectable. It has no manipulative play value. It is however, primarily a decorative article. Therefore, classification of this item will be in Chapter 39 as an ornamental article of plastic.

The sample is returned as you requested.

The applicable subheading for the Fisherman Bear figurine 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 aticles. 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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