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NY N008194




March 29, 2007

CLA-2-76:RR:NC:N1:113

CATEGORY: CLASSIFICATION

TARIFF NO.: 7616.99.5090

Mr. Garth Pauley
Jo-Ann Stores Inc.
5555 Darrow Road
Hudson, OH 44236

RE: The tariff classification of iron-on transfers from China

Dear Mr. Pauley:

In your letter dated March 9, 2007, you requested a tariff classification ruling.

The sample you submitted is one of seven “Glam-It-Up! Iron-On Fashion Designs” (item number 24014). It is composed of aluminum studs and depicts three different sized dog paw prints. The other styles of aluminum stud transfers (item numbers 23942, 23959, 23957, 23939, 23941 and 24016) vary in motif only. The designs will be used to decorate tee shirts for pets. In your letter, you suggest classification under 4908.90.0000, HTSUS, as other transfers (decalcomanias). However, the articles of this provision are printed matter in which the print is transferred from the substrate to another surface. The Iron-On Fashion Designs are not printed and not decals within the definition found in the Explanatory Notes to heading 4908.

The applicable subheading for the iron-on transfer designs will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of aluminum, other. The rate of duty will be 2.5 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 Ann Taub at 646-733-3018.

Sincerely,

Robert B. Swierupski
Director,

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