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NY K89372




September 21, 2004

CLA-2-39:RR:NC:SP:221 K89372

CATEGORY: CLASSIFICATION

TARIFF NO.: 3923.50.0000

Ms. Gena L. Williams
Ornaments to Remember
28170 SW Boberg Road, Suite 1
Wilsonville, OR 97070-9205

RE: The tariff classification of a plastic insert tray/lid from Poland.

Dear Ms. Williams:

In your letter dated August 30, 2004, you requested a tariff classification ruling.

The sample provided with your letter is described as a plastic insert tray. The insert serves as the inner lid of a gift box set for a glass ornament. The insert is composed of clear plastic sheet and is in the form of a box top that has been scored for folding on all four sides. When folded, the top of the lid measures approximately 5 ¾ inches square. It is used with a cardboard box that has a cutout in the top through which the ornament may be viewed. The ornament is packed inside paper filling. The insert tray is placed on top of the filling, thus securing the ornament and filling inside the window box.

The applicable subheading for the plastic insert tray/lid will be 3923.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for stoppers, lids, caps and other closures, of plastics. 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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