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NY L83141

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March 25, 2005

CLA-2-39:RR:NC:SP:221 L83141

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 3926.90.4000; 3926.90.9880; 3506.10.5000; 7117.90.7500; 8305.90.3050; 6307.90.9889

Ms. Stephanie De Silva
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020

RE: The tariff classification of the “Paper Toppings By Plaid Kit” from China.

Dear Ms. De Silva:

In your letter dated February 23, 2004, you requested a tariff classification ruling.

A sample was provided with your letter. The Paper Toppings By Plaid Kit consists of decorative toppings that can be used to decorate various items, such as scrapbooks. The kit includes three packages of glitter, a two fluid ounce bottle of adhesive, man-made textile fabric sewn flower decorations, two sets of metal clips, plastic rhinestone decorations, plastic dragonfly charms, and plastic half “pearl” beads that are round on top and flat on the bottom. As you requested, the samples will be returned.

The applicable subheading for the glitter packs will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the adhesive will be 3506.10.5000, HTS, which provides for products suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kilogram: other. The rate of duty will be 2.1 percent ad valorem.

The applicable subheading for the textile flower decorations will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.

The applicable subheading for the metal clips will be 8305.90.3050, HTS, which provides for fittings for looseleaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, and parts thereof, of base metal; other, paper clipsother. The rate of duty will be free.

The applicable subheading for the rhinestone decorations will be 3926.90.4000, HTS, which provides for other articles of plasticsimitation gemstones. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the dragonfly charms will be 7117.90.7500, HTS, which provides for imitation jewelry: other: other: valued over 20 cents per dozen pieces or parts: other: of plastics. The rate of duty will be free.

The applicable subheading for the half pearl beads will be 3926.40.0000, HTS, which provides for other articles of plasticsstatuettes and other ornamental articles. 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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See also:

• Tariff No.: 3506.10.50 - Products suitable for use as glues or adhesives, nesoi, not exceeding 1 kg, put up for retail sale
• Tariff No.: 3926.40.00 - Statuettes and other ornamental articles, of plastics
• Tariff No.: 3926.90.40 - Imitation gemstones, of plastics
• Tariff No.: 3926.90.98 - Other articles of plastic, nesoi
• Tariff No.: 6307.90.98 - National flags and other made-up articles of textile materials, nesoi
• Tariff No.: 7117.90.75 - Imitation jewelry of plastics, nesoi, over 20 cents/dozen pcs or pts
• Tariff No.: 8305.90.30 - Base metal paper clips and base metal parts thereof