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NY I83980




July 29, 2002

CLA-2-39:RR:NC:N2:221 I83980

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5500; 3925.90.0000

Ms. Wendy Lawson
Sears Roebuck and Company
3333 Beverly Road, BC-172A
Hoffman Estates, IL 60179

RE: The tariff classification of light clips and Christmas tree storage bags from China.

Dear Ms. Lawson:

In your letter dated June 28, 2002, you requested a tariff classification ruling.

Three samples were submitted with your request. Stock No. 90470 is a package of 50 plastic light clips with suction cups. The clips are designed to mount miniature lights onto smooth plastic or glass surfaces. A miniature series bulb lamp is secured into the clip on the front in either the horizontal or vertical direction, and the suction cup holds the bulb in place. Stock No. 90471 is a package of 50 plastic light clips, also designed to secure miniature lights onto a smooth surface. These clips are designed to be mounted by means of the included adhesive squares. Stock No. 92298 is a zippered storage bag designed to store an unassembled artificial Christmas tree. The bag is made from clear textile strips, measuring less than 5 mm in width, woven to form a fabric and then coated on both sides with green plastic coating that is visible to the naked eye other than merely by change of color.

You suggest classification in heading 3924, Harmonized Tariff Schedule of the United States (HTS), which provides for household articles of plastics. The Explanatory Notes to the HTS represent the official interpretation of the tariff at the international level. The Explanatory Notes to heading 3924 state that articles such as hooks, when intended for permanent installation in or on walls or other parts of buildings by means of screws, nails, bolts or adhesives, are excluded from classification in heading 3924. Legal note 11 (ij) to Chapter 39 states that the provision for builders' ware of plastics in heading 3925 includes fittings and mountings, such as hooks, intended for permanent installation in or on doors, windows, staircases, walls or other parts of buildings.

The applicable subheading for Stock No. 90471, the light clips designed to be mounted by means of adhesive squares, will be 3925.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for builders' ware of plastics, not elsewhere specified or included...other. The general rate of duty will be 5.3 percent ad valorem.

The applicable subheading for Stock No. 90470, the light clips designed to be mounted by means of suction cups, and for Stock No. 92298, the Christmas tree storage bag, will be 3924.90.5500, HTS, which provides for other household articles and toilet articles, of plastics: other: other. The general rate of duty will be 3.4 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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