CLA-2-39:RR:NC:3:353 M81713

Ms. Kathy A. Quintano
Footstar
933 MacArthur Blvd
Mahwah, NJ 07430

RE: The tariff classification of collar stays from China.

Dear Ms. Quintano:

In your letter dated March 23, 2006 you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample, The Ultimate Collar Stay, consists of a pair of collar stays constructed of plastic and containing small circular neodymium magnets.

The applicable subheading for The Ultimate Collar Stay, will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories…other: other. The rate of duty will be 5 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division