CA-2-39:S:N:N:343 813561
Ms. Michele I. Smith
Sears Merchandise Group
BC204A
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of plastic polar bear decoration
from China.
Dear Ms. Smith:
In your letter dated August 4, 1995, you requested a tariff
classification ruling.
You have submitted a sample of a plastic figure of a polar
bear, your stock #s 98151 and 98153. You state that stock # 98153
is the same as 98151 except that it is a display model.
In the sample submitted, stock #98151, the bear is on a
platform with the CocaCola logo printed on it. He leans on a
post with the sign North Pole and a penguin on top. He is
surrounded by two undecorated pine trees and one decorated pine
tree. The bear wears a scarf and sunglasses and holds a book and
a bottle of Coke.
You state in your letter that the bear is battery operated
and that the figures light up and play 16 tunes continuously.
You also state that the bear moves. Your component breakdown
shows that the statue is in chief weight and chief value of the
plastic components.
The applicable subheading for the plastic polar bear
decoration 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