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NY M87757




November 3, 2006

CLA-2-39:RR:NC:SP:221 M87757

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 9505.10.2500

Ms. Janet Freese
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of plastic gel cling assortments from China.

Dear Ms. Freese:

In your letter dated October 18, 2006, you requested a tariff classification ruling.

Four sample packages, identified as item #654250, were provided with your letter. The plastic gel clings are three-dimensional shapes made of soft, jelly-like plastics that adhere to smooth surfaces such as glass without the need for adhesive. Each package contains an assortment of gel clings of various sizes and shapes. One assortment includes a Christmas tree and decorations such as stars and ornaments for the tree. A second assortment includes snowmen, snowflakes and snowballs. A third assortment includes single color candy canes, a stocking, a hat, mittens and snowballs. A fourth assortment includes snowflakes and similar type shapes.

The applicable subheading for the gel cling Christmas tree and ornament assortment will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be free.

The applicable subheading for the remaining three gel cling assortments (snowmen, snowflakes and miscellaneous winter articles) will be 3926.40.0000, HTSUS, which provides for other articles of plastics: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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