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NY K88706




August 30, 2004
CLA-2-48:RR:NC:SP:234 K88706

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600; 4911.99.8000; 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 11, 2004, you requested a tariff classification ruling.

Seven samples identified as “Made by Me Gift Attachments” were submitted for our examination. Each is a 4” x 7” cellophane retail packet containing a number of small articles intended to be affixed to gift packages, wrappers or the like as decorations. The back of each article incorporates adhesive or adhesive tape to facilitate attachment to another object. The seven 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:

# 22786 (“Christmas Toys”): an assortment of several items, made essentially of layered, coated, surface-decorated paper, representing brightly colored toys. 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

# 22789 (“Six Nutcrackers”): 6 items, made essentially of coated, surface-decorated paper, representing nutcracker figurines. 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

# 22790 (“Christmas Ornaments”): 12 representations of Christmas tree ornaments, made essentially of coated, surface-decorated paper. 4823.90.6600/ Free. (Other articles of coated paper or paperboard.) # 22796 (“Festive Tree”): several representations of Christmas trees and ornaments, made essentially of coated, surface-decorated paper. 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

# 22794 (“Glitter Alphabet”): numerous pressure-sensitive, clear plastic rectangles (approximately 5/16” x 7/16”), each printed with a letter of the alphabet. Each printed letter is in turn coated with glitter, which gives the item a raised, irregular surface. 4911.99.8000/ Free (Other (non-enumerated) printed matter.)

# 22782 (“Santas”): a selection of stick-on ornaments which will be classified in two subheadings, depending on their composition, as follows. Type (a), Santa figures in various poses, made of a combination of textile fabric and paper: 6307.90.9889/ 7% (Other made up textile articles.) Type (b), representations of wrapped gifts, made essentially of coated, surface-decorated paper: 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

# 22781 (“Santa’s Clothes”): a selection of stick-on ornaments which will be classified in two subheadings, depending on their composition, as follows. Type (a), various representations of garments and accessories, made of a combination of textile fabric and paper: 6307.90.9889/ 7% (Other made up textile articles.) Type (b), a striped “garment” made of coated, surface-decorated paper: 4823.90.6600/ Free. (Other articles of coated paper or paperboard.)

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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