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NY N027390




May 9, 2008

CLA-2-63:OT:RR:NC:N3:351

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.9980, 6307.90.9889

Edith Tolchin
EGT Global Trading
P.O. Box 231
Florida, NY 10921

RE: The tariff classification of a polyester bag, a plastic dish, and a plastic makeup applicator from China, Hong Kong, or Taiwan

Dear Ms. Tolchin:

In your letter dated April 30, 2008, you requested a tariff classification ruling on behalf of your client, Second Sight Enterprises, Inc., of Plano, Texas.

You have submitted two samples for consideration. Sample “A” is a polyester woven satin bag that measures approximately 5”W x 8”H and is secured with a drawstring. You state that the words “Fingerlettes du Jour” will be embroidered on the bag in its country of origin.

Sample “B” consists of the identical drawstring bag with a plastic cosmetic spatula and clear plastic dish.  The spatula and dish are said to be used for makeup application.  The spatula is flat and measures 3 inches in length.  The dish measures approximately 2 inches by 2 inches at its greatest dimensions.  The sample dish is heart-shaped but will be imported in various shapes.   It is of flimsy construction and appears to be disposable.  The bag has the capacity to fit many more items than the spatula and dish that will be imported inside, and there is no relationship between the bag and its contents.  The dish, spatula and bag do not form a set.

The applicable subheading for the drawstring bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem.

The applicable subheading for the plastic dish and the plastic spatula/make-up applicator will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3% 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/.

The samples will be returned as requested.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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