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NY L86224

July 20, 2005

CLA-2-83:RR:NC:N1:121 L86224


TARIFF NO.: 8306.29.0000

Ms. Susan Lyons
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Level 16
Fort Worth, TX 76161

RE: The tariff classification of Butterfly Tie-Ons from China

Dear Ms. Lyons:

In your letter dated June 29, 2005, you requested a tariff classification ruling.

The sample you submitted, which will be retained by this office, is a package of two butterfly tie-ons. They are sold in pairs and are intended to be used as gift wrapping accents, and may also be used as table decorations. The frame and antenna of each butterfly is made of gold colored, iron wire. The wings are covered with sheer polyester fabric and decorated with acrylic beads and glitter. The body of the butterfly is made of acrylic beads strung together with wire. A gold string on the back of the butterfly provides the tie-on function.

Since the butterfly tie-on is composed of several materials that are classifiable under different headings, it is determined to be a composite good and must be classified according to the principles of General Rules of Interpretation (GRI)3. GRI 3(b) provides that composite goods, consisting of different materials or made up of different components, shall be classified as if they consisted of the material or component that gives them their essential character.

After reviewing the material breakdown by weight and value and the role of each component in relation to the good, it is the opinion of this office that the butterfly tie-on does not have an essential character. Therefore, classification will be in accordance with GRI 3(c), which requires, in part, that the item be classified in the heading which occurs last in numerical order among those which merit equal consideration

The applicable subheading for the butterfly tie-on will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, nonelectric, of base metalstatuettes and other ornaments, and parts thereof, other. The rate of duty will be free.

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 Barbara Kaiser at 646-733-3024.


Robert B. Swierupski

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