The tariff classification of plastic clip-on decorations from China.

N029328 June 4, 2008 CLA-2-39:OT:RR:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Una Gauthier Barthco International Inc. c/o CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic clip-on decorations from China. Dear Ms. Gauthier: In your letter dated May 20, 2008, on behalf of CVS Pharmacy, you requested a tariff classification ruling. The samples submitted with your request are identified as Christmas clip-on decorations, item 461151/G7237C. The decorations are available in three different styles: a red bell, a gold star and a silver snowflake. The decorations are made of polystyrene foam covered with glitter. At the top of the decoration is an organza bow. Glued to the bottom is an iron metal spring hinge clip. You state that the products are designed to be clipped anywhere to be used as a decoration during the holiday season. Although you describe the clip-ons as Christmas decorations, generic bells, stars and snowflakes are not inherently festive or limited to Christmas. The products do not qualify as Christmas tree ornaments because they do not have a top hanging hook and they are not advertised, marketed and sold as Christmas tree ornaments but as decorations that can be clipped anywhere. The applicable subheading for the bell, star and snowflake clip-on decorations will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division