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NY 858181

December 14, 1990

CLA-2-39:S:N:N3G:221 858181


TARIFF NO.: 3926.90.9050

Mr. David Kennedy
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana 59484

RE: The tariff classification of plastic pom-poms from Canada

Dear Mr. Kennedy:

In your letter dated November 15, 1990, on behalf of Tamfor Wholesale Distributors Ltd., Canada, you requested a tariff classification ruling.

The sample pom-pom submitted with your letter consists of seven strips of plastic film, which are stacked, rolled, and tied in the middle with a metal twist tie. The consumer fluffs the ends, creating a round pom-pom effect. The instant articles will be sold in packages of 25, and are marketed as car decorations. However, these pom-poms can be used to decorate any number of articles, such as packages, floats, or party locations.

The applicable subheading for the plastic pom-poms will be 3926.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

Goods classifiable under subheading 3926.90.9050, HTS, which have originated in the territory of Canada, will be entitled to a 4.2 percent ad valorem rate of duty under the United States- Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Effective January 1, 1990, the rate of duty under the FTA will be 3.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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