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NY 884360

April 21, 1993

CLA-2-73:S:N:N3:115 884360


TARIFF NO.: 7326.20.0050; 9505.10.4000

Mr. Michael E. Breyman
Kuehne & Nagel, Inc.
Cincinnati Branch
1455 Jamike Drive
Suite 12
Erlanger, KY 41018

RE: The tariff classification of a Pom-Pom and a Snow Flake from Taiwan and China.

Dear Mr. Breyman:

In your letter dated March 31, 1993, you requested a tariff classification ruling, on behalf of your client, Paperplains Inc., Cincinnati, OH.

The subject articles are described as follows:
a) PD 5185 - a blue steel wire mylar pom-pom which is a tie on package decoration consisting of wire with blue plastic (mylar) "pom-poms" attached. It has a diameter of approximately 8 inches and is in the general configuration of a star. The country of origin is Taiwan. b) PD 5200 - a thick silver snow flake which is a hanging Christmas tree decoration made entirely of plastics, with an attached gold thread used for hanging. The snow flake measures approximately
4 1/2 inches in diameter. The country of origin is China.

The mylar pom-pom, item PD 5185, is considered composite goods, consisting of different materials or made up of different components. This item shall be classified as if it consisted of the material or component which gives it its essential character. In this instance, the steel wire imparts the essential character.

The applicable subheading for the mylar pom-pom will be 7326.20.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel wire, other. The duty rate will be 5.7% ad valorem.
The applicable subheading for the snow flake will be 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other of plastics. The rate of duty will be 8.4% 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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