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NY N015763

August 28, 2007



TARIFF NO.: 3919.90.5060; 3921.19.0000; 3926.40.0000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of the “Valentine’s Kit” and the “Smart Foam Faith 3-in-1 Stickers Sheets Letters Kit” from China.

Dear Ms. Dorfman:

In your letter dated August 9, 2007, on behalf of Fibre Craft Materials Co., you requested a tariff classification ruling.

Two samples were provided with your letter. The Valentine’s Kit consists of four large foamed plastic hearts and 16 smaller self-adhesive plastic hearts to decorate the larger hearts. The large and small hearts will be classified together as a set in the provision applicable to the article or articles which impart the essential character of the set. In this instance, the large hearts impart the essential character; the smaller hearts serve only to decorate the large hearts.

The Smart Foam Faith 3-in-1 Stickers Sheets Letters Kit includes 1000 pieces of craft supplies made of foamed ethylene vinyl acetate (EVA) plastic. The supplies include a stack of rectangular sheets, a sheet of self-adhesive dots, a box of self-adhesive letters and a box of self-adhesive stickers in “faith” shapes such as crosses, rainbows, doves, clouds and hearts. Although the pressure sensitive letters and shapes can be used to decorate the rectangular sheets, there are far more shapes than would be used with the included sheets.

As you requested, the samples will be returned.

The applicable subheading for the self-adhesive dots, letters and other shapes will be 3919.90.5060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for self-adhesive plates, sheets, film, foil, tape, strip and other flat shapes, of plastics...other. The rate of duty will be 5.8 percent ad valorem.

The applicable subheading for the EVA rectangular sheets will be 3921.19.0000, HTSUS, which provides for other plates, sheets, film, foil and strip, of plastics: cellular: of other plastics. The rate of duty will be 6.5 percent ad valorem.

The applicable subheading for the Valentine’s Kit 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 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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