The tariff classification of a clear plastic water dome containing a plastic figurine from China.

NY 890773 October 26,1993 CLA-2-39:S:N:N6:343 890773 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Jerrold E. Anderson Katten Muchin & Zavis 525 West Monroe Street, Suite 1600 Chicago, IL 60661-3693 RE: The tariff classification of a clear plastic water dome containing a plastic figurine from China. Dear Mr. Anderson: In your letter dated September 20, 1993, on behalf of M-B Sales, you requested a classification ruling. You have submitted a sample of a clear plastic water dome approximately 2 1/2 inches high. Inside the dome is a figurine of a woman. The dome is composed of a double layer of plastic. The space between the layers is filled with water and glitter. Both the figurine and the dome are permanently mounted on a plastic base bearing the name "Barbie". Molded into the plastic on the underside of the water dome are the words "Made for McDonald's", "China" and the Mattel trademark. The polybag states "premium made in China, polybag printed in China. BARBIE is a trademark owned by and used under license from Mattel Inc." You state that this article will be used as a premium in a fast-food marketing promotion. You believe that this item should be classified under HTS# 3924.90.5500, as tablewear, kitchenwear, other household articles and toilet articles of plastics. You have cited New York rulings from 1988, and 1989 in support of your claim. A subsequent Headquarters ruling, 953032, of December 31, 1992, has ruled, however, that plastic waterballs and water domes should be classified as ornamental articles rather than household articles of plastic. The applicable subheading for the plastic water dome will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics ). The duty rate 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