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NY L81299




January 4, 2005

CLA-2-39:RR:NC:SP:221 L81299

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 8306.29.0000

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195

RE: The tariff classification of cell phone charms from China.

Dear Ms. Balice:

In your letter dated December 10, 2004, you requested a tariff classification ruling.

Two samples were provided with your letter. Styles 94212 and 60074 are cell phone charms each with an attached string to secure them onto a cell phone. You indicate that some of the charms are composed of plastics, others of metal. For the purposes of this ruling, we assume that those charms composed of metal are composed of a base metal, and that none of them are composed of, nor coated with, a precious metal.

The applicable subheading for the plastic cell phone charms will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the base metal cell phone charms will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal, other. The rate of duty will be free.

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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