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NY B87566




August 8, 1997

CLA-2-39:S:N:N:HO6 REH

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.20.9050

The Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

Attention: Sally Berghauser

RE: The tariff classification of a plastic necktie from China.

Dear Ms. Berghauser:

In your letter dated July 3, 1997, you requested a tariff classification ruling.

A representative sample of a pre-tied "Light Up Shamrock Tie," identified as item # 615822, was submitted for our examination. It features green and gold shamrock shapes and a string of mini light bulbs sandwiched between layers of clear plastic sheeting on the front side and white opaque plastic on the back. There is an opening with adjustable hook and loop fasteners at the rear of the neck loop and the lights are powered by a single AA battery pack attached to the back of the tie just below the knot .

The applicable subheading for item # 615822, "Light Up Shamrock Tie," will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for Other Articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories (including gloves): Other: Other... Other... The rate of duty will be 5 percent ad valorem.

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.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

Sincerely,

Michael D'Ambrosio
Service Port Director

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