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NY N011731




June 7, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6702.10.2000

Ms. Holly VanDeusen
Darice Inc.
13000 Darice Parkway, Park 82
Strongsville, OH 44149-3800

RE: The tariff classification of Tinsel Twist (item #’s 2503-40/2503-44) and Canadian Pine (item # 2503-32) from China

Dear Ms. VanDeusen:

In your letter dated May 18, 2007, on behalf of Importer Lamrite West Inc, you requested a tariff classification ruling.

You submitted a sample of Tinsel Twist (item #’s 2503-40/2503-44) and Canadian Pine (item # 2503-32), which is being returned upon your request.

The Tinsel Twist (item #’s 2503-40/2503-44) is imported as ten pieces, featuring two color patterns of red/green and red/silver, which are sealed in a plastic bag with a cardboard header decorated with holly leaves and holly berries and the words “Holiday Trimmings”. The Tinsel Twist measures approximately 12” in length X 8 MM is width.

The Tinsel Twist is purely decorative and is marketed, packaged and sold as tinsel to decorate the home for the Christmas holiday and does not serve any functional purpose.

The Canadian Pine (item # 2503-32) is imported as ten pieces, featuring green/brown colors, which are sealed in a plastic bag with a cardboard header. The Canadian Pine measures approximately 12” in length X 20MM in width.

The applicable subheading for the Tinsel Twist (item #’s 2503-40/2503-44) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.

The applicable subheading for the Canadian Pine (item # 2503-32) will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 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 Wayne Kessler at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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