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NY L82746

March 9, 2005

CLA-2-39:RR:NC:SP:233 L82746


TARIFF NO.: 3926.90.3500

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Christmas Novelty Wire Garland from China.

Dear Mr. Crago:

In your letter dated February 24, 2005, you requested a tariff classification ruling.

You have submitted five samples of Item W075FA09543 Christmas Novelty Wire Garland. Each item consists of a wire measuring 2 ½ feet in length onto which variously colored plastic beads and plastic decorations are strung. The garlands are wrapped around a paperboard card and packed in a clear plastic packet. The items are marketed as gift-wrapping material. The essential character of the Christmas Novelty Wire Garland is imparted by the plastic beads.

The applicable subheading for the Christmas Novelty Wire Garland 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.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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