CLA-2-39:S:N:N6:221 804495

Ms. Kathleen Crawford
BDP International Inc.
1017 4th Avenue
Lester, PA 19029-1813

RE: The tariff classification of "Happy Easter Wrap" from China.

Dear Ms. Crawford:

In your letter dated October 25, 1994, on behalf of Mc Crory Stores, you requested a tariff classification ruling. The sample submitted with your request is a sheet of polyethylene netting that was formed through an extrusion process. It measures approximately 60 inches by 40 inches, and is packaged for retail sale as a decorative wrap for Easter baskets.

The applicable subheading for the polyethylene net Easter basket wrap will be 3920.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of ethylene. The rate of duty will be 4.2 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,

Jean F. Maguire
Area Director
New York Seaport