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NY R00724




August 25, 2004
CLA-2-39:RR:NC:SP:233 R00724

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500

Ms. Susan Lyons
Pier 1 Imports
301 Commerce Street, Suite 600
Fort Worth, TX 76161

RE: The tariff classification of Sequin Bird Ornaments from China.

Dear Ms. Lyons:

In your letter dated August 20, 2004, you requested a tariff classification ruling.

The submitted photograph depicts Sequin Bird Ornaments, SKU 2037674. The ornaments are sequin covered, Styrofoam bird ornaments attached to a polyester ribbon, intended to be hung from overhead. The sequins are made of PVC. Although you indicate the items will be sold for the Easter holiday, the bird motif is not a recognized festive symbol for Easter.

The applicable subheading for the Sequin Bird Ornaments will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics Beads, bugles and spangles articles thereofOther.” The rate of duty will be 6.5% 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 Lawrence Mushinske at 646-733-3036.

Sincerely,

Robert B. Swierupski
Director,

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