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NY K84382

April 1, 2004
CLA-2-39:RR:NC:TA:350 K84382


TARIFF NO.: 3921.90.1950; 3926.40.0000

Ms. Yolanda S. Massey
Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of two velvet ribbons and one velvet bow, from either Taiwan or China.

Dear Ms. Massey:

In your letter dated March 18, 2004, you requested a tariff classification ruling. The supplier is Creative Design 2000 Limited, Kwai Chung, Hong Kong.

You submitted three representative samples which were identified as styles MSI -VCEO2H, MSI -VBO1 and MSI - 2187221065, respectively.

The first item, style MSI -VCEO2H, consists of a narrow width, compact plastics material (polyethylene vinyl acetate) that has been embossed on one side to produce a fine woven appearance, while the other side has been completely covered with a textile flock composed of acrylic man-made fibers. Your letter states that the material is 65% PEVA/35% acrylic. While not specifically addressed in your correspondence, we presume that this material will be imported in continuous lengths. The country of origin is Taiwan.

The second item style MSI - 2187221065, consists of an ornamental flocked bow composed of material similar to the one discussed above. This material has been fashioned into a bow configuration and, additionally, has an decorative gold twist tie securing it at the top. This bow is stated to be 55% acrylic and 45% polyethylene plastic, by weight. The country of origin is China.

We will not be able to address the classification of the final item (MSI -VBO1), i.e., the velvet ribbon with a beaded edge, without a representative sample placed in the actual packaging as imported into the United States.

The applicable subheading for style MSI - VCEO2H will be 3921.90.1950, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, other than cellular, combined with a single textile material, other, and weighing not more than 1.492 kg/m2. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for style MSI - 2187221065, will be 3926.40.0000, HTS, which provides for other articles of plastics, statuettes and other ornamental articles. The rate of duty is 5.3 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 Deborah Walsh at 646-733-3044.


Robert B. Swierupski

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