CLA-2-95:S:N:N6:343 810539
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a "Merry Christmas Plaque" from China.
Dear Ms. Aldinger:
In your letter dated May 11, 1995, you requested a tariff classification ruling.
You have submitted a sample of an item you call a "Merry Christmas Plaque". It is Rite Aid item number 94965. The plaque is a plastic holiday decoration about 14 inches long and 6 inches wide and 3/4 inch deep. The surface of the plaque is basically flat. The sample you submitted depicts Santa Claus in a sled with reindeer. It has the words "Merry Christmas" below the sled and reindeer.
The applicable subheading for the flat plastic wall plaque with Christmas motif 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