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NY 813391



August 30, 1995

CLA-2-39:S:N:N6:343 813391

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000

Mr. Al Roser
Roser Customs Service, Inc.
400 E. Thirteenth Street
P.O. Box 48
Brownsville, TX 78522-0048

RE: The tariff classification of a decorative flocked plastic bow from Mexico.

Dear Mr. Roser:

In your letter dated August 2, 1995, on behalf of International Assembly Inc., Brownsville, TX, you requested a tariff classification ruling.

The instant sample, which was not identified as to style or quality number, consists of a decorative bow measuring about 7 inches by twelve inches. It consists of several lengths of polyethylene plastic strips measuring about 2" in width that have been coated on one surface with what appears to be a man-made fiber flock. These strips have, in turn, been joined together with a metallic gold string or cord.

Customs considers the bow to be made of non-durable material since it is not designed for sustained wear and tear, nor is it purchased because of its extreme worth or value. In addition, the article's primary function is decorative, as opposed to, utilitarian. Also, after having examined the bow, it is evident that it is not traditionally associated or used with Christmas festivities. Because of its divergent functions throughout the year, for example, home decoration and gift wrapping, the bow is not traditionally associated with the particular festival of Christmas.

Accordingly, the applicable tariff provision for the bow will be 3926.40.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles of plastics, ... statuettes and other ornamental articles. The general 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 CFR 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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