The tariff classification of "Bowbiter Blinkers" from China.

N075842 October 5, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.90.9980 Ms. Simona Grinfeld Techno Source USA, Inc. 20 West 22nd Street, Suite 1101 New York, NY 10010 RE: The tariff classification of “Bowbiter Blinkers” from China. Dear Ms. Grinfeld: In your letter dated September 4, 2009, you requested a tariff classification ruling. The Bowbiter Blinker is an accessory for sneakers and other laced shoes. It consists of a plastic clamp in the shape of an animal head. The clamp has a circular open tab at each side for threading the ends of the shoelace to secure the clamp to the shoe. The device is designed to clamp onto the tied bow to keep it from unraveling. The clamp is styled so that the jaws of the molded animal shape hinge at the mouth, giving the impression that the animal is biting the shoelace bow. The sample submitted with your request is merely representative of the clamp that you intend to import. The Bowbiter Blinker will incorporate a motion sensor and blinking LED light. You suggest classification in subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), as statuettes and other ornamental articles of plastics. However, the clamp, while designed in a decorative motif, is a fully functional article that keeps a shoelace securely tied. The applicable subheading for the Bowbiter Blinkers will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. 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