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NY N025409




April 25, 2008

CLA-2-39:OT:RR:E:NC:N2:222

CATEGORY: CLASSIFICATION

TARIFF NO.: 3924.90.5600

Mr. Alan Mark Roseman
Jenny and Jeff Designs Inc.
215 Doyle Avenue
Providence, RH 02906

RE: The tariff classification of plastic decorative tissue box covers from China

Dear Ms. Roseman:

In your letter dated March 27, 2008 you requested a tariff classification ruling.

The submitted illustrations depict items described as “EVA foam cut outs for decorative use, such as tissue box cover, baby wipe container, etc.” These items are constructed entirely of ethylene-vinyl acetate (EVA) foam plastic material. Each item is imported and sold in a bag. You have informed this office by telephone that each bag will contain 4 components that the consumer will assemble. When assembled, the item will have the visual appearance of a dog, a cat, a reindeer or numerous other motifs.

The face, and front, top and back of the body will be one piece. There will be a separate piece for each of the two sides of the body. The fourth piece will be the tail, which the consumer will insert into an aperture on the back of the body. Each of the sides will have a foot on the front and a foot on the back, which the consumer will insert into a slit on the front of the body and another on the back of the body, respectively.

This assembled item is designed to be placed over a tissue box or container of baby wipes. The tissue or baby wipe will be accessed through the mouth of the assembled item, thereby giving the tissue or wipe that projects through the mouth the appearance of a tongue. However, tissues, tissue box, baby wipes and baby wipes container are not included in the importation. The assembled item will protect and decorate the tissue box or baby wipe container with which it will be used.

General Rule of Interpretation (GRI) 2(a), provides in part that “Any reference in a heading to an article shall be taken to include a reference to that article entered unassembled or disassembled.”

The applicable subheading for the EVA foam cut outs will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides forother household articles and hygienic or toilet articles, of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at 646-733-3055.

Sincerely,

Robert B. Swierupski
Director,

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