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NY K88465

August 30, 2004
CLA-2-39:RR:NC:SP:221 K88465


TARIFF NO.: 3926.40.000; 3926.90.4000; 5808.90.0010

Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of plastic and textile decorative articles from China.

Dear Ms. Aldinger:

In your letter dated August 4, 2004, you requested a classification ruling.

You have submitted packages of ornaments used to decorate gifts that are identified as “Made by Me Loose Attachments,” assortment number 937583. This product comes in six assorted styles. Style number one consists of red and green bows composed of 98 percent polyester and 2 percent metallized yarn. Style number two consists of red, white and green pompons composed of 97 percent polyester and 3 percent mylar tinsel. Style number three consists of foam plastic cubes wrapped with metallized plastic sheet to simulate red, gold and green miniature gift-wrapped presents. Style number four consists of plastic jewels. Style number five consists of plastic snowflakes and style number six consists of plastic candy canes.

The applicable subheading for the plastic candy canes, plastic snowflakes and plastic presents gift decorations will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the plastic jewels will be 3926.90.4000, HTS, which provides for Other articles of plastics and articles of other materials of headings 3901 to 3914: Other: Imitation gemstones. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the textile pompons will be 5808.90.0010, HTS, which provides for ... tassels, pompons and similar articles, ... of cotton; of manmade fibers. The rate of duty will be 3.9 percent ad valorem. This merchandise falls within textile category designation 229. As a product of China, this commodity is not currently subject to any kind of textile restraints.

The issue of the classification of certain bows under HTS Heading 3926 is currently pending before the United States Court of International Trade (CIT) in the matter of Berwick Industries, Inc. v. United States, Court No. 98-12-03189. Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following:

No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom.

In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the CIT, we are unable to issue a classification ruling letter to you on the bows. You may submit another request after the court has issued its decision in the Berwick Industries, Inc. case.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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