The tariff classification of decorative items from India

N012170 June 26, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 5609.00.2000; 6307.90.9889 Mr. Ramesh Shukla 2704 Pecan Grove Dr. Bakersfield, CA 93311 RE: The tariff classification of decorative items from India Dear Mr. Shukla: In your letter dated May 31, 2007, you requested a tariff classification ruling. Four samples were provided with your letter. Item #47 is a portion of a foam plastic decorative board. The sample board segment spells out the word “Happy” in foam plastic molded letters. This item is intended to be used for decoration for special events such as birthdays and weddings. Item #3 is a macramé hanging flower pot holder. It is composed of jute cord. Item #55 is a decorative stuffed elephant. It measures approximately 5 ½ inches in height and consists of an outer layer of textile material which covers an interior composed of wound textile material. Article 67 is a part of door décor identified as a “crystal toran.” The samples are being returned as you requested. The applicable subheading for the foam plastic decorative board will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics... statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the decorative stuffed elephant will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the hanging flower pot holder will be 5609.00.2000, HTSUS, which provides for articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included, of vegetable fibers, except cotton. The rate of duty will be free. 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/. Your inquiry does not provide enough information for us to give a classification ruling on item #67, a door decoration. Your request for a classification ruling should include complete details about this product. You state that the sample is “part of door décor.” Please clarify whether the product being imported is the sample segment which you submitted with your request or the complete crystal toran. Provide a sample of the product in the form in which it will be imported and explain how it will be used. Identify each component in the garland (e.g., glass, plastic) and provide a breakdown showing a separate cost for each of the materials. If you decide to resubmit your request, please submit a new ruling request and include all of the material on this style number that we have returned to you. The submitted samples are not marked with their country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides, in part, that unless excepted by law, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. 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