CLA-2-39:RR:NC:SP:222 D85416
Ms. Rachel Acuff
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023
RE: The tariff classification of a plastic aquarium ornament
from China.
Dear Ms. Acuff:
In your letter dated November 30, 1998, you requested a
tariff classification ruling.
You have submitted a sample that is identified as #ADO28L.
It is composed of 70 percent polyresin and 30 percent inorganic
calcium carbonate stone powder. This aquarium ornament is
designed with multicolor flowers, fish, green foliage and five
tunnel shape cones with holes in the top. The base is uncovered.
This sample is returned as you requested.
The applicable subheading for the plastic aquarium ornament
will be 3926.40.0000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other articles of plastics and
articles of other materials of headings 3901 to 3914: statuettes
and other ornamental articles. The rate of duty will be 5.3
percent ad valorem.
The rate of duty will remain unchanged in the coming year.
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 Alice
Masterson at 212-466-5892.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division