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NY J89250

October 8, 2003

CLA-2-46:RR:NC:2:230 J89250


TARIFF NO.: 4602.90.0000

Ms. Ann Santagata
TB Sports Components, Inc.
21851 SE 55th St.
Morriston, FL 32668

RE: The tariff classification of cheerleading pom-poms from Poland

Dear Ms. Santagata:

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

The ruling was requested on cheerleading pom-poms. A sample of the article was submitted. The article has the appearance of a floppy round mass approximately 12” in diameter. It consists of two bunches of numerous 2 centimeter wide plastic strips held together at their center and attached to both ends of a plastic rod handle. The strips are coated with a shiny metallic red material. The article is held by the hand and used in cheerleading activities.

The applicable subheading for the cheerleading pompoms composed of plastic strips exceeding 5 mm in width will be 4602.90.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for articles made from plaiting materials, other (than of vegetable materials). The duty rate will be 3.5 percent ad valorem.

Articles classifiable under subheading 4602.90.0000, HTSUSA, which are products of Poland may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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