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NY 802094





October 7, 1994

CLA-2-39:S:N:N6:343 802094

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.10.5000

Ms. Diane L. Weinnberg
Sandler, Travis & Rosenberg, P.A.
505 Park Avenue
New York, NY 10022-1106

RE: The tariff classification of a plastic napkin ring with a textile attachment in the shape of an apple from China.

Dear Ms. Weinberg:

In your letter dated September 8, 1994, on behalf of Franco Manufacturing Co., Inc., you requested a tariff classification ruling.

You have submitted a sample of a plastic napkin ring with a decorative textile attachment. The napkin ring is approximately 1« inches in diameter. The textile decoration, which is in the shape of an apple, is approximately 2 inches high and 3 inches wide. The plastic napkin ring, and not the textile decoration, however, imparts the essential character to this item.

The applicable subheading for the plastic napkin ring will be 3924.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware kitchenware and other household articles and toilet articles of plastics, tableware and kitchenware, other. The rate of duty will be 3.4 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,


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