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NY I87756




November 7, 2002

CLA-2-39:RR:NC:SP:221 I87756

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5500; 7326.90.8586

Ms. Judith Allen
Charles M. Schayer & Company
4703 West Brill Street, Suite 300
Phoenix, AZ 85043

RE: The tariff classification of plastic household articles and a steel pole from China.

Dear Ms. Allen:

In your letter dated October 2, 2002, on behalf of your client, The Christmas Light Company, you requested a classification ruling.

The submitted samples consist of a steel pole, a pole adapter, gutter grip clips and eaves grip clips. Although your letter of inquiry mentioned a plastic branch hook, a sample was not submitted.

The telescoping pole is made of steel and measures 11 feet in length. The top is threaded so that it can be used with certain plastic attachments. This pole allows a person to put up lights and decorations on trees inside or outside the home, gutters and other high places without the use of a ladder.

The pole adapter is known as a Safe-T-Reach and is made of plastic. The adapter is used with the pole to assist in hanging lights on trees and gutters around the home.

The branch hooks, gutter grip clips and eaves grip clips are all made entirely of plastic. The hooks and grips are used with the pole to assist in hanging lights and decorations in and around the home on gutters, eaves or trees. The plastic grip clips will be blisterpacked for retail sale in sets of 15 clips.

You also request a ruling on a "No Ladder Light Hanging Kit" consisting of the telescoping metal pole, one plastic Safe-T-Reach, two plastic branch hooks and 50 plastic gutter grip clips blister packed for retail sale as a set.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the “No Ladder Light Hanging Kit” to be a set for tariff classification purposes, with the essential character imparted by the telescoping steel pole.

The applicable subheading for the branch hooks, gutter clips and eaves clips all made of plastic will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the steel pole and for the light hanging kit will be 7326.90.8586, HTS, which provides for other articles of iron or steel, other. The rate of duty will be 2.9 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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