The tariff classification of metalized strip from India

N030620 June 16, 2008 CLA-2-56:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 5605.00.1000 Ruby Wood Sevcik Pier 1 Imports (U.S.) Inc. Trade Compliance 100 Pier 1 Place Level 16 P.O. Box 961020 Fort Worth, TX 76161-0020 RE: The tariff classification of metalized strip from India Dear Ms. Sevcik: In your letter dated June 9, 2008, you requested a tariff classification ruling. The submitted sample is a bag of metalized strip that you refer to as decorative filler (SKU’s 2300242, 2300255, 230268). You state that it is made of polyester film that has been shredded. Sequins of the same material in the shape of stars are included with the strip. The strip imparts the essential character to this item. The sample will be retained by this office. You indicate that the item is designed to be used in gift baskets, gift wrapping, on a tree as a holiday decoration, or placed in a clear glass bowl or vase for décor. The applicable subheading for the metalized strip will be 5605.00.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for metalized yarn, metal coated or metal laminated man-made filament or strip or the like, ungimped, and untwisted or with a twist of less than 5 turns per meter. The rate of duty will be 7.5% ad valorem. 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/. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division