CLA-2-39:RR:NC:SP:221 L88078
TARIFF NO. 3926.40.0000
Ms. Joanne Harmon
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a plastic heart wreath from China.
Dear Ms. Harmon:
In your letter dated October 5, 2005, you requested a classification ruling.
You have submitted a sample that is identified as item number 330205, a Valentine Heart Wreath. The 10-inch Valentine Heart Wreath is available in two variations, one with red hearts and one with red and pink hearts. The wreath is composed of wire that has been wrapped with paper and shaped in the form of a heart. Small red and pink hearts are attached to wires that have been wrapped with paper and then attached to the wire frame. The hearts are made of foam plastic shapes and painted with a lacquer finish. Both styles of this Valentine Heart Wreath have a red and white ribbon bow attached at the top with an extended loop for hanging this item as a decoration in the home. The plastic hearts predominate significantly by value and provide the visual appeal of the article.
The sample is returned as you requested.
The applicable subheading for the plastic heart-shaped wreath will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 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