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NY K81303




December 5, 2003
CLA-2-58:RR:NC:TA:352 K81303

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.90.3500; 4911.99.8000; 5810.10.0000; 5810.92.9080 6914.10.8000

Ms. Carol Krupskas
K.A.T. Import Brokers
Airport Ind. Office Park Bldg B4A
Valley Stream, NY 11581

RE: The tariff classification of six decorative items, for use in embellishing memory books and picture frames, etc., from China.

Dear Ms. Krupskas:

In your letter dated November 18, 2003, on behalf of Horizon Fabrics, you requested a tariff classification ruling.

Six representative samples were submitted which are being returned per your request.

The first item (TCK-1116-96), consists of a three foot length of ribbon which is woven in construction and measures about ½" in width. This ribbon is composed of a 70% nylon/30% polyester man-made fiber blend and contains round plastic buttons measuring about ½" in diameter which are appliqued along its length. These buttons, which are spaced about 1" apart, are purely ornamental in nature and do not have any functional or utilitarian use.

The second item (TCK-1074-11) consists of a packet containing two 100% rayon embroidery motifs that do not have a visible ground.

The third item (TCK-1118-96) consists of an oval shaped porcelain bisque plaque. This item measures about 1½" across and will be used to decorate memory books and/or picture frames after its importation.

The fourth item (TCK-1053-10), consists of a packet containing what you describe as small wooden letter tiles measuring about ½" square. These tiles are actually composed of cardboard and not wood and are printed on one side with various letters of the alphabet.

The fifth item (TCK-1055-96), consists of a packet containing numerous rectangular shaped plastic beads with holes drilled through to facilitate their use as beads. Each bead has a word embossed on one side in black ink.

The sixth item (TCK-1109-123), consists of a retail packet containing an assortment of buttons in various shapes and sizes.

The applicable subheading for TCK-1116-96 will be 5810.92.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, other embroidery, of man-made fibers, other, other, other. The duty rate for this provision is governed by additional U.S. Note 3 to Chapter 58 which provides that the rate of duty is 7.5 percent ad valorem, but in the case of embroidery in the piece, not less than the rate which would apply to the fabric if not embroidered. Since the base fabric without the embroidery is classifiable in subheading 5806.32.1090, HTS, which provides a rate of duty of 6.3 percent ad valorem the rate of duty will remain at 7.5 percent ad valorem. Effective January 1, 2004, the rate of duty will be 7.4 percent ad valorem.

The applicable subheading for TCK-1074-11 will be 5810.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for embroidery in the piece, in strips or in motifs, embroidery without visible ground. The rate of duty will be 14.3 percent ad valorem. Effective January 1, 2004, the rate of duty will be 14.1 percent ad valorem.

The applicable subheading for TCK-1118-96 will be 6914.10.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other ceramic articles of porcelain or china. The rate of duty will be 9 percent ad valorem. Effective January 1, 2004, the rate of duty will remain 9 percent ad valorem.

The applicable subheading for TCK-1053-10 will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The duty rate will be 0.5%. Effective January 1, 2004, the duty rate will be Free.

The applicable subheading for TCK-1055-96 will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics... beads, bugles and spangles... articles thereof, not elsewhere specified or included, other. The rate of duty will be 6.5% ad valorem. Effective January 1, 2004, the rate of duty will remain 6.5 percent ad valorem.

Your inquiry does not provide enough information for us to give a classification ruling on item TCK-1109-123. Your request for a classification ruling should include the following information: What is the composition of the buttons, i.e., casein, acrylic or plastic, etc.? What is the value per dozen pieces of such buttons? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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 Alan Tytelman at 646-733-3045.

Sincerely,

Robert B. Swierupski
Director,

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