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NY N004337

January 10, 2007



TARIFF NO.: 3924.90.5500; 3926.90.9880

Ms. Holly VanDeusen
13000 Darice Parkway, Park 82
Strongsville, Ohio 44149-3800

RE: The tariff classification of foam plastic memo boards and foam plastic craft shapes from China.

Dear Ms. VanDeusen:

In your letter dated December 1, 2006, on behalf of Lamrite West Inc., you requested a tariff classification ruling.

Samples were provided with your letter. Article 1044-19 consists of two foam plastic memo boards, one in the shape of a monkey and one in the shape of a frog. The boards have metal hooks on the back so they can be hung on a wall. The remaining samples are flat foam plastic shapes designed to be decorated in crafts activities. Article 1043-61 is in the shape of a gingerbread man. Article 1049-83 is in the shape of a sports jersey. Article 1043-54 is in the shape of a candy cane. Article 043-53 is in the shape of an evergreen tree.

The samples are being returned as you requested.

You suggest classification of the candy cane and evergreen tree in subheading 9505.10.2500 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for Christmas ornaments. However, the articles in their imported condition are not symbols of any holiday. The tree is a solid green color with no decorations. The candy cane is a solid red color with no stripes or other decorations. As imported, they are simply foam craft shapes. You also suggest classification of the memo boards in subheading 9503.49.0000, HTSUS, which provides for toys representing animals or non-human creatures. However, the memo boards are functional items, used for holding messages and reminder notes, as the attached sales literature indicates.

The applicable subheading for the foam plastic gingerbread man, jersey, candy cane and evergreen tree craft shapes will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the foam plastic memo boards will be 3924.90.5500, HTSUS, which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: other: other. The rate of duty will be 3.4 percent 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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