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HQ 965632




July 5, 2002

CLA-2 RR:CR:TE 965632 JFS

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880

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

RE: Classification of Plastic Glitter; Revocation of NY E89859

Dear Mr. Hoffacker:

This letter is to inform you that Customs has reconsidered New York Ruling Letter (NY) E89859, dated December 3, 1999, issued to you on behalf of your client, Consolidated Stores, Inc., concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of plastic glitter. After review of NY E89859, it has been determined that the classification of the plastic glitter in subheading 5601.30.0000, HTSUSA, was incorrect. For the reasons that follow, this ruling revokes NY E89859.

Pursuant to section 625(c)(1) Tariff Act of 1930 (19 U.S.C. 1625(c)(1)) as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-82, 107 Stat. 2057, 2186), notice of the proposed revocation of NY E89859 was published on June 5, 2002, in the Customs Bulletin, Volume 36, Number 23. As explained in the notice, the period within which to submit comments on this proposal was until July 5, 2002. No comments were received in response to this notice.

FACTS:

A vial of plastic glitter was submitted for consideration in NY E89859. The glitter was described as being “made from sheets of metallized plastic which is cut into strips and further cut into tiny pieces.”

ISSUE:

What is the proper classification of plastic glitter.

LAW AND ANALYSIS

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied.

In NY E89859, Customs classified the plastic glitter as a textile material in subheading 5601.30.0000, HTSUSA, which provides, in pertinent part, for textile flock and dust and mill neps. The rationale for classifying the glitter as flock was that during the manufacturing process the plastic sheeting had been reduced to plastic strip. If plastic strip has an apparent width of 5 mm or less, it is considered a textile for purposes of Section XI of the tariff. See, Note 1(g) to Section XI. Customs believes that the classification determination of glitter is not solely controlled by the fact that the plastic sheeting from which the glitter was derived had, at one point during the manufacturing process, been reduced to plastic strip. Glitter, as imported, consists of small particles or flakes of plastic and is classified as a plastic material of chapter 39.

At the subheading level, plastic glitter is classified in subheading 3926.90.9880, HTSUSA, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The general column one rate of duty is 5.3 percent ad valorem.

HOLDING:

NY E89859 is revoked. Plastic glitter is classified in subheading 3926.90.9880, HTSUSA, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The general column one rate of duty is 5.3 percent ad valorem

EFFECT ON OTHER RULINGS:

NY E89859 dated December 3, 1999, is hereby REVOKED. In accordance with 19 U.S.C. §1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

Sincerely,

John Elkins, Chief

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