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NY 890840

Ocotober 22, 1993

CLA-2-39:S:N:N6:343 890840


TARIFF NO.: 3924.90.5500

Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of plastic holiday baskets with a wooden appliques from China.

Dear Mr. August:

In your letter dated September 23, 1993, you requested a classification ruling.

You have submitted five samples of plastic holiday baskets with wooden appliques. They are identified as item numbers 3301Q, 6064Q, 7216Q, 8610Q, and 9810Q. The baskets are rectangular. They are approximately 3 inches long, 2 1/2 inches wide and 1 3/4 inches high. Each basket has a wooden applique suggesting a different holiday.

You state that the baskets are overwhelmingly in chief value of the plastic. The chief weight and the chief functional component of the baskets also appears to be plastic.

You also state that similar items, made wholly from wood, were previously classified under HTS 4421.90.9540 on PC 884972. The Q in the item number indicates that a plastic basket has been substituted for the wooden basket.

The applicable subheading for the plastic holiday baskets with wooden appliques will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for tablewear, kitchenwear, other household articles and toilet articles, of plastics, other, other. The duty rate will be 3.4 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.


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