The tariff classification of plastic bath decals from China.

NY F89237 July 27, 2000 CLA-2-39:RR:NC:SP:222 F89237 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Ms. Jodi A. Leafer Safety 1st, Inc. Canton Commerce Center 45 Dan Road Canton, MA 02021 RE: The tariff classification of plastic bath decals from China. Dear Ms. Leafer: In your letter dated June 28, 2000, you requested a tariff classification ruling. The submitted sample is identified as item #94009, non-slip bath decals. The self-adhesive Looney Tunes bath decal cartoon characters are made of polyvinyl chloride material. They are intended to be placed inside the bathtub to provide a secure footing. These cartoon character appliques have a highly textured top surface. The plastic decals are packaged 12 per pack for retail sale. The sample is returned as you requested. The applicable subheading for the appliques will be 3924.90.5500 Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles of plastics: other, other. The rate of duty will be 3.4 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division