CLA-2-221:RR:NC:SP:221 L80108

Ms. Patty Kittel
Target Customs Brokers, Inc.
1000 Nicollet Mall
Minneapolis, Minnesota 55403

RE: The tariff classification of a napkin ring from China.

Dear Ms. Kittel:

In your letter dated September 30, 2004, on behalf of Target Stores, you requested a tariff classification ruling.

A sample was provided with your letter. The napkin ring consists of a plastic ring wrapped in polyester fabric with polyester artificial flowers attached. You suggest classification in subheading 6304.93.0000, HTS, which provides for other furnishings of textile material. However, the essential character of the napkin ring is provided by the plastic ring. As you requested, the sample will be returned.

The applicable subheading for the napkin ring will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for tableware, kitchenware, other household articles…of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

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.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division