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NY K87135

July 9, 2004
CLA-2-46:RR:NC:2:230 K87135


TARIFF NO.: 4602.90.0000

Ms. Amy Schultz
Samuel Shapiro & Company, Inc.
123 Chestnut Street, Suite 400
Philadelphia, PA 19106

RE: The tariff classification of a cheerleading pom-pom from China

Dear Ms. Schultz:

In your letter dated June 17, 2004, on behalf of the importer, Maui Toys Inc., you requested a tariff classification ruling.

The ruling was requested on a product described as a “Maui Pom-Pom”, item # 02655. A sample of the product was submitted. The product is a cheerleading pom-pom made of red strips of plastic. The strips are approximately 6 mm wide and are assembled to a plastic handle.

You state that the product will be sold as a child’s toy. Although sold as a toy, the product is not classifiable as a toy because it is not designed to amuse.

The applicable subheading for the “Maui Pom-Pom”, item # 02655, 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 rate of duty will be 3.5 percent ad valorem.

The sample submitted was not marked with the country of origin. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

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 U.S. Customs and Border Protection (CBP) 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 CBP.

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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