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NY L84945




June 15, 2005

CLA-2-39:RR:NC:SP:221 L84945

CATEGORY: CLASSIFICATION

TARIFF NO. 3926.40.0000

Ms. Tracie Manuel
Virgo III, Ltd.
766 Knox Court
Yardley, PA 19067

RE: The tariff classification of plastic candy box ornaments from China.

Dear Ms. Manuel:

In your letter dated May 3, 2005, on behalf of your client, Godiva Chocolatier, you requested a classification ruling.

You have submitted illustrations depicting two candy box decorations. One box has an acrylic heart that is hung on ribbon by a metal loop. The other box is a larger version with a metal loop, 3 metal chains and 3 acrylic hearts. The essential character of the candy box decorations is imparted by the acrylic plastic hearts.

The applicable subheading for the plastic heart ornaments will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes 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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