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NY I89968




January 30, 2003

CLA-2-39:RR:NC:SP:221 I89968

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.2000; 3924.10.4000; 9503.50.0000

Ms. Irene Tsiavos
Fun World
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of plastic noisemakers, candy bowls, goblets, platters and shot glasses from China.

Dear Ms. Tsiavos:

In your letter dated January 13, 2003, you requested a tariff classification ruling.

Five samples were provided with your letter. All of them are composed of plastic. Item 4801 is the “Tiki Head Noisemaker,” a toy percussive musical instrument. Item 4803 is the “Luau Candy Bowl.” Item 4806 is the “Tiki Goblet,” a goblet molded to depict a three-dimensional Tiki god. Item 4807 is the “Luau Platter,” an oval platter which measures approximately 14 ½ inches in width, 16 inches in length and 1 ¼ inches in depth. Item 4812 is the “Tiki Shot Glass.” As you requested, the samples are being returned.

The applicable subheading for the Tiki Goblet, Tiki Shot Glass and Luau Candy Bowl will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other tableware, kitchenware and other household articles of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the Luau Platter will be 3924.10.2000, HTS, which provides for tableware, kitchenware, other household articlesof plastics: tableware and kitchenware: plates, cups, saucers, soup bowls, cereal bowlsserving dishes and platters. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the Tiki Head Noisemaker will be 9503.50.0000, HTS, which provides for other toys; reduced-size (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: toy musical instruments and apparatus and parts and accessories thereof. The rate of duty will be free.

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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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