CLA-2-39:S:N:N6:221 897561

Mr. John P. Onnen
The Myers Group (U.S.), Inc.
7484 Candlewood Road
Harmans, MD 21077

RE: The tariff classification of the "yeast beast" set from China.

Dear Mr. Onnen:

In your letter dated April 25, 1994, on behalf of Ex-Act Marketing Inc., you requested a tariff classification ruling.

The yeast beast set consists of three monster-like plastic figures, each approximately 3 inches in height, and a plastic stand. The set will be used by physicians and pharmaceutical sales representatives to promote medications for yeast infections. You suggest classification in heading 9023. Heading 9023, however, provides for professional demonstrational or educational apparatus. This heading does not cover advertising or promotional materials. As requested, the sample is being returned. The applicable subheading for the yeast beast set will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. 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