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NY J89609

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November 7, 2003

CLA-2-39:RR:NC:SP:221 J89609

CATEGORY: CLASSIFICATION

TARIFF NO.: 3917.32.0010; 9615.11.1000; 9615.11.3000; 7009.92.1000

Ms. Mary Van der Vieren
Wal Mart Logistics
601 N. Walton Blvd.
Bentonville, AR 72716-0410

RE: The tariff classification of plastic straws, a plastic comb and a glass mirror from China.

Dear Ms. Van der Vieren:

In your letter dated September 30, 2003, you requested a tariff classification ruling.

The submitted samples are identified as vendor number VGT9179 & VGT9982. The first sample consists of 6 plastic drinking straws made of polyvinyl chloride (PVC). Each straw twists into two hearts near the top. The second sample is a plastic comb with a handle and the third sample is a hand-held glass mirror in a plastic case with a handle.

Your letter of inquiry states that the products will be marketed for Halloween and suggests classification as festive articles in heading 9505 of the tariff. However, these items are not associated with Valentine’s Day in any way. They are functional items that are not limited to use only on that day. Therefore, they are excluded from classification in Chapter 95 as festive articles.

The samples are being returned as you requested.

The applicable subheading for the plastic drinking straws will be 3917.32.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for other tubes, pipes and hoses, not reinforced or otherwise combined with other materials, without fittings, of polyvinyl chloride. The rate of duty will be 3.1 percent ad valorem. The rate of duty will be 3.1 percent ad valorem.

The applicable subheading for the glass hand mirror will be 7009.92.1000, HTS, which provides for glass mirrorsframed: not over 929 cm2 in reflecting area. The rate of duty will be 7.8 percent ad valorem.

The applicable subheading for the plastic comb, if valued not over $4.50 per gross, will be 9615.11.1000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued not over $4.50 per gross. The rate of duty will be 14.4 cents per gross plus 2% ad valorem.

The applicable subheading for the plastic comb, if valued over $4.50 per gross, will be 9615.11.3000, HTS, which provides for combs, hair-slides and the like: of hard rubber or plastics: combs: valued over $4.50 per gross: other. The rate of duty will be 28.8 cents per gross plus 4.6 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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See also:

• Tariff No.: 3917.32.00 - Tubes, pipes and hoses, of plastics, other than rigid, not reinforced or otherwise combined with other materials, without fittings
• Tariff No.: 7009.92.10 - Glass mirrors (o/than rearview mirrors), framed, n/o 929 cm2 in reflecting area
• Tariff No.: 9615.11.10 - Combs, of hard rubber or plastics, valued n/o $4.50 per gross
• Tariff No.: 9615.11.30 - Combs, of plastics, valued over $4.50 per gross