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NY J88250




September 29, 2003

CLA-2-39:RR:NC:SP:221 J88250

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9880; 6307.90.9889

Ms. Julie Scoggan
Evans and Wood & Co., Inc.
612 E. Dallas Road, Suite 200
Grapevine, TX 76051

RE: The tariff classification of plastic and fabric circles from Taiwan.

Dear Ms. Scoggan:

In your letter dated August 19, 2003, on behalf of Hobby Lobby, you requested a tariff classification ruling.

Samples were provided with your letter. Items 227629, 227637 and 227595 are circles made of metallized plastic film that is identified as “Mylar.” Items 946947 and 946939 are made of woven textile fabric. These circles will be used in packaging items such as candy or rice to be distributed at parties and weddings. As you requested, the samples will be returned.

You suggest classification in subheading 9505.90.6000, which provides for festive, carnival and other entertainment articles. However, the Explanatory Notes for heading 9505 exclude packaging material.

The applicable subheading for the metallized plastic circles will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the fabric circles will be 6307.90.9889, HTS, which provides for other made up articles . . . other. The rate of duty will be 7 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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