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NY M80684




March 10, 2006

CLA-2-39:RR:NC:SP:221 M80684

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of a resin figurine assortment from China.

Dear Ms. Holtan:

In your letter dated February 24, 2004, you requested a tariff classification ruling.

The sample, Model 662011, is an assortment of figurines intended to be displayed together to depict a scene that is titled, “Bringing Home the Christmas Tree.” The assortment is composed of three components. The first component depicts two children in a sled. The second component is a figurine of a child on ice skates pushing the sled. The third component is a figurine of a child pulling an evergreen tree that is attached by means of a rope. You identify the component material of the figurines as 100 percent polyresin.

You suggest classification as a festive article in heading 9505 of the tariff. However, this assortment does not contain any symbols of Christmas. The figurines represent only a winter scene.

The applicable subheading for the figurine assortment will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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