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NY F86967




June 8, 2000

CLA-2-39:RR:NC:SP:222 F86967

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 7117.90.5500; 7117.90.7500; 7326.20.0050 9609.10.0000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of decorative articles of plastic from China.

Dear Hoffacker:

In your letter dated May 4, 2000, on behalf of your client Consolidated Stores, Inc., you requested a tariff classification ruling.

The submitted samples are identified as item #80500 (A,B,C,D,E). This product is called Up-To-Date Sassy Boutique. Samples B and E were answered in ruling number F86846. Sample C was answered in ruling number F86968. These rulings were previously issued to you. Classification for samples A and D will be issued in this ruling.

Item #80500-A, consists of 10 pairs of plastic stick-on earrings, a color pencil, a notebook key chain and crystal heart-shaped stickers made of plastic.

Item #80500-D, consists of 3 fashion rings, a butterfly key chain, 3 pairs of stick-on earrings and crystal heart-shaped stickers. All items are made of plastic.

The key chains with attachments are considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives the essential character. In this instance, the steel wire imparts the essential character to the key chains.

The samples are returned as you requested.

The applicable subheading for the plastic stick-on earrings and the crystal heart-shaped stickers will be 3926.40.0000, 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: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic jewelry rings if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: other: other: valued not over 20 cents per dozen pieces or parts: other. The rate of duty will be 7.2% ad valorem. If valued over 20 cents per dozen pieces or parts, the applicable subheading will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastic. The rate of duty will be free.

The applicable subheading for the key chains with attachments will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the color pencil will be 9609.10.0000, HTS, which provides for pencils, crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalk: pencils and crayons, with leads encased in a rigid sheath. The duty rate will be 14 cents per gross plus 4.3 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,

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