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NY J80307




January 31, 2003

CLA-2-39:RR:NC:SP:221 J80307

CATEGORY: CLASSIFICATION

TARIFF NO.: 3919.90.5060; 3926.90.9880

Ms. Yolanda S. Massey
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of foam shapes from Hong Kong.

Dear Ms. Massey:

In your letter dated January 17, 2003, you requested a tariff classification ruling.

Two samples were submitted with your request. SKU #326651 is a container of foamed plastic cut into shapes of moons and stars. These shapes have adhesive applied to one side, protected with a peel-off paper backing. SKU #15223 is a container of foamed plastic cut into shapes of hearts, stars, circles, squares and triangles. These shapes are not self-adhesive. The shapes are marketed for use as craft supplies. The samples are being returned as you requested.

The applicable subheading for SKU #326651, the container of moon and star shapes with an adhesive surface, will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for SKU #15223, the container of assorted foam shapes without an adhesive surface, will be 3926.90.9880, HTS, which provides for other articles of plastics other. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023.

Sincerely,

Robert B. Swierupski
Director,

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