The tariff classification of three napkin rings from China and Taiwan

NY C88524 June 17, 1998 CLA-2-95:RR:NC:SP:225/222 C88524 CATEGORY: Classification TARIFF NO.: 3924.90.5500; 9505.10.4020; 9505.10.5020 Shelia Andrews Dillard Department Stores, Inc. 11701 Otter Creek Road South Mabelvale, AR 72103 RE: The tariff classification of three napkin rings from China and Taiwan Dear Ms. Andrews: In your letter dated June 1 1998 you requested a tariff classification ruling. The first napkin ring, style 827TL020, is a "Christmas napkin ring with pinecone, wrapped gift, tree ball ornament on a plastic ring". Although the pinecone, wrapped gift and tree ornament are symbols of Christmas, a napkin ring is a utilitarian article and therefore, the product must be a three dimensional representation of the symbols. In the instant case, there is a plain plastic napkin ring to which the symbols are attached. The second napkin ring, style 827TL015, is a "Christmas napkin ring with berries & pinecone (ring of paper wrapped wire)." Artificial foliage wreaths made from pinecone, holly berries, and pine needle leaves are an accepted symbols of Christmas. This napkin ring is a three dimensional representation of the accepted symbol. The third napkin ring, style 827TL012, is a "Red velvet poinsettia (100% nylon) napkin ring (ring of paper wrapped wire)". Artificial foliage wreaths of poinsettia are an accepted symbols of Christmas. This napkin ring is a three dimensional representation of the accepted symbol. Your samples are being returned as requested. The applicable subheading for Style 827TL020 will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Tableware, kitchenware, other household articles and toilet articles, of plastic; Other: Other. The rate of duty will be 3.4 percent ad valorem. The applicable subheading for Style 827TL015 will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities ....: Other: Of plastics: Other. The rate of duty will be free. The applicable subheading for Style 827TL012 will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities ....: Other: Other: Other. The rate of duty will be free. At this time, articles classified in HTS 9505.10.4020 and 9505.10.5020 are not subject to quota restraints or visa requirements. 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 Specialists Alice Masterson at (212) 466-5892 or Alice J. Wong at (212) 466-5538. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division