CLA-2-73:S:N:N3:115 884360
Mr. Michael E. Breyman
Kuehne & Nagel, Inc.
Cincinnati Branch
1455 Jamike Drive
Suite 12
Erlanger, KY 41018
RE: The tariff classification of a Pom-Pom and a Snow Flake
from Taiwan and China.
Dear Mr. Breyman:
In your letter dated March 31, 1993, you requested a tariff
classification ruling, on behalf of your client, Paperplains Inc.,
Cincinnati, OH.
The subject articles are described as follows:
a) PD 5185 - a blue steel wire mylar pom-pom which is a tie on
package decoration consisting of wire with blue plastic
(mylar) "pom-poms" attached. It has a diameter of
approximately 8 inches and is in the general configuration
of a star. The country of origin is Taiwan.
b) PD 5200 - a thick silver snow flake which is a hanging
Christmas tree decoration made entirely of plastics,
with an attached gold thread used for hanging. The snow
flake measures approximately
4 1/2 inches in diameter. The country of origin is China.
The mylar pom-pom, item PD 5185, is considered composite
goods, consisting of different materials or made up of different
components. This item shall be classified as if it consisted of
the material or component which gives it its essential character.
In this instance, the steel wire imparts the essential character.
The applicable subheading for the mylar pom-pom will be
7326.20.0050, Harmonized Tariff Schedule of the United States
(HTS), which provides for other articles of iron or steel wire,
other. The duty rate will be 5.7% ad
valorem.
The applicable subheading for the snow flake will be
9505.10.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles for Christmas festivities and
parts and accessories thereof: other of plastics. The rate of duty
will be 8.4% 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,
Jean F. Maguire
Area Director
New York Seaport