CLA-2-96:TC:A15: MLL B83463

Ms. Joanne Balice
CBI Distributing Corp.
2400 W. Central Road
Hoffman Estates, IL 60195-1930

RE: The tariff classification of a child's plastic tiara from Taiwan.

Dear Ms. Balice:

In your letter dated March 12, 1997 you requested a tariff classification ruling. The sample submitted is a child's plastic tiara ornamented with plastic faux jewels.

The applicable subheading for the plastic tiara will be 9615.11.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for Combs, hair-slides and the like: Of hard rubber or plastics: Other: Other. The rate of duty will be 4.4 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Sincerely,

William Green
Area Port Director
Area Port of Washington, D.C.