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NY N004973

February 7, 2007



TARIFF NO.: 3926.90.9880; 3919.90.5060; 9505.90.6000

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 14, 2006, on behalf of Lamrite West Inc., you requested a tariff classification ruling.

Five sample packages were provided with your letter. Each package includes an assortment of various foam plastic shapes. Item 1019-72 is a package of 42 shapes of various items such as houses, flowers, butterflies, clouds and pets. These shapes are used for embellishing scrapbooks, frames, posters and cards. Item 1033-02 is a package of 50 “spooky beads,” such as bats, ghosts, spiders and pumpkins with square and circle shapes. The package includes a cord for stringing the shapes together. The ghosts, bats and spiders are intended to be used as decorations for the Halloween holiday to help create an eerie environment. Item 1019-81 is a package of 104 foam plastic letters and numbers. Item 1031-87 is a package of 88 self-adhesive foam plastic ladybugs and bees. These are used for decorating and craft projects. Item 1023-76 is a package of 135 self-adhesive foam plastic letters, also used in craft projects. (In your letter you refer to this as both Item 1023-76 and Item 1038-76. The sample bag is labeled 1023-76.)

You suggest that Item 1019-81 and Item 1023-76 (1038-76) are classified in heading 9505 as toys. However, these items cannot be considered craft sets because they are imported without any other parts of a craft set.

The samples are being returned as you requested.

The applicable subheading for the foam plastic shapes, Item 1019-72, and the foam plastic letters and numbers, Item 1019-81, 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 self-adhesive foam plastic ladybugs and bees, Item 1031-87, and the self adhesive foam plastic letters, Item 1023-76 (1038-76), will be 3919.90.5060, HTSUS, which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, whether or not in rolls: other: other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the foam plastic Halloween shapes, Item 1033-02, will be 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be Free.

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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