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NY K88352




August 27, 2004
CLA-2-48:RR:NC:SP:234 K88352

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600; 3926.40.0000; 3926.90.3500; 3919.90.5060; 6307.90.9889

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of decorative “gift attachments” from China.

Dear Ms. Aldinger:

In your letters dated July 1 and August 10, 2004, you requested a tariff classification ruling.

Five samples identified as “Made by Me Gift Attachments” were submitted for our examination. Each is a 4” x 7” cellophane retail packet containing one or more small articles intended to be affixed to gift packages, wrappers or the like as decorations. The five submitted styles are listed and described below, each followed by the applicable subheading(s) in the Harmonized Tariff Schedule of the United States (HTS), duty rate and tariff description:

# 22787 (“Bright Presents”): an assortment of several items, made essentially of layered, coated, surface-decorated paper, representing brightly colored gift boxes and stockings. The backs incorporate pressure-sensitive foam tape to facilitate attachment to other objects. 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

# 22792 (“Cookies and Candy”): an assortment of several items, made essentially of layered, coated, surface-decorated paper, representing pieces of candy, a cookie jar, etc. The backs have pressure-sensitive foam tape. 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

# 22798 (“Snowman & Wreath”): a single representation of a snowman, made essentially of glitter-coated plastic foam and ornamented with a fabric wreath. Two pieces of pressure-sensitive foam tape are attached to the back. 3926.40.0000/ 5.3%. (Other articles of plastics : Statuettes and other ornamental articles.)

# 22788 (“Snowflakes”): a selection of snowflake-like stick-on ornaments of three different kinds, which will be classified separately. Type (a), composed essentially of plastic beads: 3926.90.3500/ 6.5% (Other articles of plastics : Beads, bugles and spangles, not strung ; articles thereof Other.) Type (b), consisting of flat, pressure-sensitive plastic discs: 3919.90.5060/ 5.8% (Self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, Other.) Type (c), consisting of die-cut, glitter-coated paper: 4823.90.6600/ Free (Other articles of coated paper or paperboard.)

# 22784 (“Christmas Faces”): a selection of stick-on ornaments which will be classified in two subheadings, depending on their composition, as follows. Type (a), made essentially of plastic foam, is a single representation of a reindeer head: 3926.40.0000/ 5.3% (Other articles of plastics : Statuettes and other ornamental articles.) Type (b) consists of 3 snowmen and 1 Santa, all made of a combination of textile fabric and paper: 6307.90.9889/ 7% (Other made up textile articles.)

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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