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NY 851966


May 07, 1990

CLA-2-95:S:N:N3D:225-851966

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Allan H. Kamnitz
Sharretts, Paley, Carter & Blauvelt, P.C. 67 Broad Street
New York, N.Y. 10004

RE: The tariff classification of St. Patrick's Day articles from Korea

Dear Mr. Kamnitz:

In your letter dated April 25, 1990 you requested a tariff classification ruling on behalf of your client, Ace Novelty Company.

The samples submitted are two St. Patrick's Day hanging ornaments. Each ornament has a textile loop that enables the ornament to be displayed, and the words "Erin Go Bragh" printed in white on the green textile covering. Style A0095 is a green stuffed shamrock, five inches wide, five and a half inches tall and about two inches thick. The face of a leprechaun is printed on it. Style A0094 is a stuffed green die. The three and a quarter inch cube is green with white shamrocks printed on the panels.

The applicable subheading for the Shamrock and the St. Patrick's Day die will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles: parts and accessories thereof: Other: Other. The duty rate will be 3.1 percent ad valorem.

Section 304 of the Tariff Act of 1930 as amended, states that all articles entering the commerce of the United States must be marked as permanently and conspicuously as the article will permit. Both of the samples submitted to this office were found to be not legally marked. The samples have a folded tag sewn into one seam. On one side is the name Ace and three U. S. locations. On the other side is a listing of various states and their licence numbers. Made in Korea is at the bottom of this list. For legal marking, the letters in the country of origin name must be as large or larger than those showing any United States locations. Additionally, your country of origin name must be in close proximity to the U.S. locations. It should be directly above, below or next to the U.S. locations.

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

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