CLA-2-39:S:N:N6:343 810133
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a plastic skeleton decoration
from China.
Dear Ms. Aldinger:
In your letter dated April 20, 1995, you requested a tariff classification ruling.
You have submitted a sample of a plastic decorative skeleton. It is called "23 1/2 Inch Scary Skeleton", Rite Aid item #95173. The item is wholly of plastic. It is jointed , and is used for decoration. It is not considered a festive article.
The applicable subheading for the plastic skeleton will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport