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NY K83233





February 25, 2004
CLA-2-63:RR:NC:N3:351 K83233

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000, 6307.90.9889

Yolanda S. Massey
Import Manager
Michaels Stores, Inc.
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of lengths of decorative trims from China

Dear Ms. Massey:

In your letter dated February 16, 2004, you requested a tariff classification ruling.

The first sample submitted, identified as Item #GLSTE09B, is a length of attached star-shaped decorations constructed of 90 percent PVC and 10 percent polyester. Two layers of PVC sandwich the polyester fibers and the star shapes are stamped out; the edges are simultaneously heat-sealed.

The applicable subheading for the stars will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent.

The next item, identified as Item #GLCMA09C, is a series of evergreen tree shaped decorations constructed of 80 percent nylon and 20 percent polyester. The construction is similar to the stars.

The last item, identified as Item #GLSNC09B, is a series of snowflake-shaped decorations constructed of a felt-like100 percent polyester fabric.

The applicable subheading for the trees and snowflakes will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,

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