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NY M80593

March 7, 2006

CLA-2-48:RR:NC:SP:234 M80593


TARIFF NO.: 4821.10.2000; 3919.90.5060; 3926.40.0000

Ms. Cathy Lopez
Phoenix International Freight Services, Ltd. 1061 E. Northwest Highway, Suite 500
Grapevine, TX 76051-3702

RE: The tariff classification of scrapbook embellishments from China.

Dear Ms. Lopez:

In your letter dated October 10, 2005, received here on February 21, 2006, you requested a tariff classification ruling on behalf of Leisure Arts, Inc. Five samples were submitted for our examination.

Item # 73528 (“Shoelace Tags”) is a retail packet containing four rectangular, design-printed paper tags, each 1½” x 3”, strung together by means of a single pink shoelace that has been threaded through a grommet hole in each tag. Information on the packaging suggests that the product can be added to scrapbook pages, cards, craft projects and the like as a border or embellishment.

Item # 73526 (“Shoelace Tags”) is the essentially the same as the above, except that the paper tags are round (2”-diameter) instead of rectangular.

The applicable subheading for the # 73528 and # 73526 “Shoelace Tags” will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper and paperboard labels, printed in whole or in part by a lithographic process. The rate of duty will be Free.

Item # 73517 (“Sticky Squares”) is a retail packet containing numerous flat, double-sided, self-adhesive plastic foam squares ranging in size from ¼” x ¼” to ¼” x ¾”. They are intended for use in affixing objects to scrapbooks, cards, and other craft-project articles.

The applicable subheading for the # 73517 “Sticky Squares” will be 3919.90.5060, HTSUS, which provides for other (than certain enumerated) self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics, whether or not in rolls. The rate of duty will be 5.8%.

Item # 73524 (“Dimensional Frames”) is a packet of four self-adhesive, ornamental plastic articles meant to be used as borders or embellishments on scrapbook pages, cards and other craft projects. These items, which are printed with coloration and repetitive designs, have a raised, contoured surface that gives them a three-dimensional profile.

The applicable subheading for the # 73524 “Dimensional Frames” will be 3926.40.0000, HTSUS, which provides for other articles of plastics : statuettes and other ornamental articles. The rate of duty will be 5.3%.

Item # 73518 (“Twill Tape”) is a retail packet containing three ½”-wide strips of textile fabric, each one yard in length. Your inquiry does not contain sufficient information for us to rule on this product. Please provide a complete fiber content breakdown by weight.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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