CLA-2-39:RR:NC:SP:222 B84575
Ms. Jennifer Scott
Expeditors International
21318 64th Avenue South
Kent, WA 98032
RE: The tariff classification of a Village Skating Pond from
Hong Kong.
Dear Ms. Scott:
In your letter dated April 15, 1997, on behalf of your
client Tony U.S.A., you requested a tariff classification ruling.
The submitted sample is identified as item #6814, Village
Skating Pond. The Village Skating Pond consists of a large
plastic base that gives the appearance of a skating pond. The
base also houses the motor and switch inside. This battery
operated pond requires four "C" size batteries to function
properly. The Village Skating Pond includes 4 magnetic skaters,
3 children, 1 Mr. & Mrs., 1 bench, 1 dog, 1 snowman, 2 lamp
posts, 7 evergreen trees and 1 birch cluster. When the Village
Skating Pond is properly arranged and the motor turned on, the 4
magnetic figures skate around the pond in an intricate pattern.
The Village Skating Pond plays 12 melodies.
The applicable subheading for the Village Skating Pond 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.
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,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division