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NY 884592

April 13, 1993

CLA-2-39:S:N:N6:221 884592


TARIFF NO.: 3921.90.4090; 3926.90.9590

Mr. David Malina
Silvestri Corporation
2720 North Paulina Street
Chicago, IL 60614

RE: The tariff classification of metallized plastic garlands from Taiwan.

Dear Mr. Malina:

In your letter dated March 8, 1993, you requested a tariff classification ruling.

The sample submitted with your letter is identified as a PVC foil Christmas tree garland, item #74402. It consists of a strip of metallized polyvinyl chloride (PVC) plastic, measuring 4 inches in width, imported on a 25 foot roll. A steel wire is sealed into each of the two edges of the garland, allowing the strip to be bent, folded and shaped for decorating purposes. You indicate that the wire was incorporated into the strip during the extrusion process. Samples of other styles of garland were not submitted.

The applicable subheading for style #74402 garland, or other garlands made of metallized plastic strip when the wire is incorporated during the extrusion process, and when the strip is not further worked such as by crinkling, will be 3921.90.4090, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The applicable subheading for garlands made of plastic strip when the strip has been further worked, such as by crinkling, or when wire has been incorporated as a separate step subsequent to extrusion, will be 3926.90.9590, HTS, which provides for other articles of plastics, other.

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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