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NY J87124

August 21, 2003

CLA-2-39:RR:NC:SP:221 J87124


TARIFF NO.: 3919.90.5060

Ms. Linda Lee
Fiskars Brands, Inc.
2537 Daniels Street
Madison, WI 53718

RE: The tariff classification of “Foam Dots” from China or Taiwan.

Dear Ms. Lee:

In your letter dated August 8, 2003, you requested a tariff classification ruling.

A sample was provided with your letter. The Foam Dots are composed of cellular plastic. The dots are flat, self-adhesive, circular, and measure approximately ½ inch in diameter. They are used by crafters as adhesive risers to create a 3-D image. As you requested, the sample is being returned.

You suggest classification in heading 3926, which provides for other articles of plastics. The dots, which are self-adhesive flat shapes, are more specifically provided for in heading 3919.

The applicable subheading for the Foam Dots will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls: other, other. The rate of duty will be 5.8 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 646-733-3023.


Robert B. Swierupski

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