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NY R04707

August 30, 2006

CLA-2-39:RR:E:NC:SP:233 R04707


TARIFF NO.: 3926.90.3500

Mr. Chris Thayer
Hallmark Cards, Inc.
2501 McGee
MD# 330
Kansas City, MO 64108

RE: The tariff classification of woven ornamental trimming from China.

Dear Mr. Thayer:

In your letter dated August 22, 2006, you requested a tariff classification ruling.

The merchandise under consideration is woven ornamental trimming constructed of a 100% woven rayon ribbon .375 inches in width, attached to which are small glass beads approximately .125 inches in diameter and flat polyvinyl chloride (PVC) discs approximately .625 inches in diameter. The trimming will be imported in 500-yard bulk rolls and is intended to be used as an internal manufacturing component/material. The trimming will be unspoiled, cut to length and attached to greeting cards as an ornamental accessory. You have submitted a photograph of the trimming with your request.

The woven rayon ribbon, the glass beads and the flat PVC discs used to construct the trimming form a composite good. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the flat PVC discs impart the essential character to the good.      

The applicable subheading for the woven ornamental trimming will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem.

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 Lawrence Mushinske at 646-733-3036.


Robert B. Swierupski

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