2

N055397

April 22, 2009

CLA-2-39:OT:RR:NC:N4:433

CATEGORY: Classification

TARIFF NO.: 3926.40.0000; 3926.90.4000

Ms. Tammie Oliver

Kohl’s Department Stores

N56 W17000 Ridgewood Drive

Menomonee Falls, WI 53051

RE: The tariff classification of decorative plastic accents from Taiwan.

Dear Ms. Oliver:

In your letter dated March 13, 2009, you requested a tariff classification ruling. The submitted samples will be returned to you with this notice.

Samples have been submitted for four decorative items to be sold and marketed in your lighting department as decorative accents. All four items are made of acrylic and are to be sold as decorative accents. Each style is packaged in an acetate box. Item 290188A contains 45 pieces in assorted sizes of purple and pink colored gemstones. The packaged product will measure approximately 2 ½ inches wide by 2 ½ inches deep and 2 ½ inches high. Item number 290195A contains 42 pieces in assorted sizes of champagne colored gemstones. These gemstones feature holes for stringing. The packaged product will measure 2 7/8 inches wide by 2 7/8 inches deep and 2 7/8 inches high.

Item FLK-001C contains 32 pieces of clear colored snowflake shaped gems. The gems feature a small hole to facilitate stringing together. The packaged product will measure 2 7/8 inches wide by 2 7/8 inches deep and 2 7/8 inches high. Item H08300B contains 15 pieces of glitter-covered stars. Each article has a hole for stringing the stars together. The packaged product will measure 3 inches wide by 3 inches deep and 3 inches high.

The applicable subheading for item numbers 290188A and 290195A, gemstones, will be 3926.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of heading 3901 to 3914: Other: Imitation gemstones.” The rate of duty will be 2.8% ad valorem.

The applicable subheading for item numbers FLK-001C “Snowflakes” and H08300B “Stars” will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of heading 3901 to 3914: Statuettes and other ornamental articles.” The rate of duty will be 5.3% 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 Neil H. Levy at (646) 733-3036.

Sincerely,

Robert B. Swierupski

Director

National Commodity Specialist Division