The tariff classification of a gift decoration kit fromChina.

NY C87052 May 22, 1998 CLA-2-54:RR:NC:SP:351 C87052 CATEGORY: Classification TARIFF NO.: 5404.90.0000 Ms. Kim Young BDP International, Inc. 2721 Walker NW Grand Rapids, MI 49504 RE: The tariff classification of a gift decoration kit from China. Dear Ms. Young: In your letter dated April 16, 1998, on behalf of your client Meijer, Inc., you requested a tariff classification ruling. You have submitted three samples that are identical and vary only in different colors. All articles of the decoration kit are composed of plastic. They are identified as item #543623-EB13B, item #543655-EB13R and item #543654-EB13V. The 8 piece decoration kit includes 4 pieces of gift bows with adhesive backs, 2 rolls of ribbon, each roll measures 5 millimeters(mm) by 10 meters, and 2 pieces of plastic wrapping paper each piece measures 19-11/16 x 27-9/16 inches. This article is considered to be a set with no essential character. In your letter of inquiry you state that the product is composed of plastics, we assume these items to be of synthetic materials. The samples are returned as requested. The applicable subheading for the plastic decoration kit will be, 5404.90.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for synthetic monofilament...strip and the like of synthetic textile materials of an apparent width not exceeding 5 millimeters: other. The rate of duty will be 3.1 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 Camille Ferraro at 212-466-5885. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division