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NY N019726




November 29, 2007

CLA-2-39:OT:RR:E:NC:SP:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980

Ms. Cathy Bonadonna
Bed Bath and Beyond
650 Liberty Avenue
Union, NJ 07083

RE: The tariff classification of plastic beach clips and ground stakes from China

Dear Ms. Bonadonna:

In your letter dated November 14, 2007, you requested a tariff classification ruling.

Pictures of two products were included with your letter. The boca clips, SKU 13532680/UPC 850960000363, are spring clamps in the shape of fish, parrots and flamingos designed to secure a beach towel onto a beach chair. The clips are made of ABS plastic and incorporate a steel spring. The beach and lawn stake assortment, SKU 14947019/UPC 850960000233, is a set of four ground stakes designed to secure a beach blanket to the sand or lawn. The stakes are made of ABS plastic and include a flip-flop shaped clip at the top. The stakes are secured into the ground or sand outside the four corners of the blanket and the flip-flop shaped tops hold the blanket firmly in place.

The applicable subheading for the boca clips and the flip-flop beach and lawn stakes will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. 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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