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NY N004806

January 24, 2007



TARIFF NO.: 3926.90.9880

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

RE: The tariff classification of foam plastic shapes from China.

Dear Ms. VanDeusen:

In your letter dated December 18, 2006, on behalf of Lamrite West Inc., you requested a tariff classification ruling.

Three sample packages were provided with your letter. Item 1019-70, identified as “Foamies Fun Shapes,” is a package of 18 foam plastic heart shapes in assorted sizes. Item 1019-76, also identified as “Foamies Fun Shapes,” is a package of 25 sports themed foam plastic shapes including footballs, baseballs and basketballs. The foam plastic shapes are used for embellishing scrapbooks and other project ideas. Item 1038-61, identified as “Foamies Fun Beads,” is a package of 50 foam shaped flowers, dots and hearts and several lengths of satin-like cord. These shapes have holes in the middle. You state that these “beads” are used, both with and without the string, to make signs, to embellish scrapbooks, to glue onto paper or other foam sheets and for other project ideas.

The samples are being returned as you requested.

You suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other. However, none of the foam shapes are recognized symbols of Christmas or any other holiday.

The applicable subheading for the foam fun shapes, items 1019-70 and 1019-76, and the foam fun “beads,” item 1038-61, 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.

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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