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NY C84049

February 13, 1998

CLA-2-39:RR:NC:SP:221 C84049


TARIFF NO.: 3920.10.0000

Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of extruded polyethylene mesh from China.

Dear Ms. Aldinger:

In your letter dated January 27, 1998, you requested a tariff classification ruling.

The product consists of a sheet of extruded polyethylene mesh measuring 60 inches by 40 inches. The mesh is made in a continuous extrusion process and not from pre-existing filaments. The mesh is intended to be used to package an Easter Basket.

You have asked whether the above-described items are classifiable in Chapter 95 as festive articles based upon the impact of a recently decided court case initiated by Midwest of Cannon Falls (No. 96-1271, -1279 dated Aug. 14, 1997). The outcome of this case, however, is not applicable to the subject articles. Explanatory Note (B)(c) to heading 95.05, reads: This heading also excludes: Packagings of plastics or of paper, used during festivals (classified according to constituent material, for example, Chapter 39 or 48). The instant product falls within this exclusion.

The applicable subheading for the extruded polyethylene mesh will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of ethylene. The rate of duty will be 4.2 percent ad valorem.

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 Joan Mazzola at 212-466-5580.


Robert B. Swierupski

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