The tariff classification of three stars from India

N033978 August 15, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Kim Harper Pier 1 Imports 100 Pier 1 Place, Level 9 Post Office Box 961020 Fort Worth, TX 76161-0020 RE: The tariff classification of three stars from India Dear Ms. Harper: In your letter dated July 13, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Three samples of stars were submitted. The stars are designated as SKU number 2295326 which is coated with “branzo gold powder” giving it a gold and silver colored finish and has nine points; SKU number 2295339 is coated with “branzo gold powder” and nylon flocking giving it a red and gold finish and has nine points; and SKU number 2295354 is coated with “branzo gold powder” and nylon flocking giving it a red and gold finish and has five points. These stars are designed to be hung from the ceiling and used as decorations and you state in your letter that they will be used primarily at Christmas but they are not considered festive and will not be considered in heading 9505. These stars will not be imported with light kits even though you state in your letter that they can be used with a light kit. The applicable subheading for the three stars submitted will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles (not enumerated) of coated paper or paperboard. 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/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division