The tariff classification of plastic articles from China.

NY G87279 March 20, 2001 CLA-2-39:RR:NC:SP:222 G87279 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Saralee Antrim-Saizan Carmichael International service 533 Glendale Blvd. Los Angeles, CA 90026-5097 RE: The tariff classification of plastic articles from China. Dear Ms. Antrim-Saizan: In your letter dated February 2, 2001, on behalf of your client Today’s Plastics, you requested a tariff classification ruling. The submitted literature depicts an item that is identified as a Musical Playland, product #377. The Musical playland consists of 6 plastic panels that interlock to create a confined play area for small children. The activity panel houses several interactive play features with sound and motion. They include a phone dial and receiver, a set of three gears, a working window assembly, a framed mirror and an electric music box. The musical sound button features 24 electronic children's songs. The remaining panels resemble a fence. Each panel measures approximately 22 inches by 32 inches. The assembled dimension is 55 inches by 55 inches by 22 inches. This product folds for compact portability and storage. The applicable subheading for the Musical Playland will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles…of plastics: other, other. The rate of duty will be 3.4 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division