CLA-2-39:RR:NC:SP:233 L86768
Ms. Mary Fitzgerald
Fitz Design Inc.
37 W. 16th St.
New York, NY 10011
RE: The tariff classification of a Flower Bracelet, a Flower Necklace and a Bouquet Bracelet from China.
Dear Ms. Fitzgerald:
In your letter dated August 1, 2005, you requested a tariff classification ruling.
The submitted samples are as follows:
Flower Bracelet is a plastic beaded bracelet woven with elastic string and a clear plastic disk. Two pieces of ribbon are threaded through the disk and then through the bracelet. The items are sold to florists who use the bracelet to assemble a fresh flower corsage by using a fresh flower and tying it with the ribbon.
Flower Necklace is a plastic beaded necklace woven with elastic string and a clear plastic disk. Two pieces of ribbon are threaded through the disk and then through the necklace. Two pieces of the ribbon at one end tie the necklace together. The items are sold to florists who use the necklace to assemble a fresh flower corsage or headpiece by using a fresh flower and tying it with the ribbon. Two extra loose plastic disks are included so that more fresh flowers can be added.
Bouquet Bracelet is a plastic beaded bracelet woven with elastic string and sold to florist to use as decoration on a fresh flower bouquet.
The Flower Bracelet, Flower Necklace and Bouquet Bracelet are composite articles with the plastic beads imparting the essential character.
The applicable subheading for the Flower Bracelet, Flower Necklace and Bouquet Bracelet will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other articles of plastics…Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% 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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division