The tariff classification of iron-on motifs from Korea

NY G89551 April 20, 2001 CLA-2-76:RR:NC:N1:113 G89551 CATEGORY: Classification TARIFF NO.: 7616.99.5090; 3926.40.0000 Mr. Ed Cohen Pro World 1000 Taylors Lane Cinnaminson, NJ 08077 RE: The tariff classification of iron-on motifs from Korea Dear Mr. Cohen: In your letter dated April 3, 2001, you requested a tariff classification ruling. The samples you submitted are four styles of iron-on designs used to decorate clothing. Three are made of aluminum studs and depict a stork, a butterfly, and an eagle. The fourth, a rose, is made of plastic studs. The applicable subheading for the aluminum designs will be 7616.99.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of aluminum, other. The rate of duty will be 2.5 percent ad valorem. The applicable subheading for the plastic designs will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division