The tariff classification of gel clings from China.

N079104 November 3, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Trudi Van Heuveln Impact Innovations, Inc. 223 SE 1st Avenue P.O. Box 550 Clara City, MN 56222 RE: The tariff classification of gel clings from China. Dear Ms. Van Heuveln: In your letter dated October 6, 2009, you requested a tariff classification ruling. Pictures were provided with your letter. The three dimensional gel clings are composed of jelly-like thermoplastic elastomer, and are designed to cling to flat smooth surfaces such as glass windows and mirrors. The first three styles are described as black silhouette gels. Item 84861 depicts a crow. Item 84863 depicts a snake. Item 84865 depicts a rat. The second three styles are described as phrase gels. Item 84862 consists of individual letters that spell out “Scary Night.” Item 84864 consists of individual letters that spell out “Danger Beware.” Item 84866 consists of individual letters that spell out “Keep Out.” You suggest classification in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles. You state that the gel clings will be marketed for Halloween decorations and that they are intended to create a scary look on a home’s windows. You note that the gels clings are all black in color and that they are packaged on orange colored backings. Colors and color patterns are not recognized festive motifs. Similarly, the animals and phrases depicted in your illustrations are not recognized festive motifs. The applicable subheading for the gel clings will be 3926.40.0000, 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