The tariff classification of decorative wind strings from China

N117258 August 20, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane, PO Box 1199 Williston, VT 05495 RE: The tariff classification of decorative wind strings from China Dear Ms. Pendris: In your letter dated July 26, 2010, you requested a tariff classification ruling. The sample provided with your letter is identified as a set of three outdoor decorative mirrored wind strings, item 75232. The wind strings are intended to be hung outdoors to decorate a porch, patio, gazebo, balcony or flower garden. Each wind string measures 47 ¼ inches long and is strung with eight laser-cut openwork flower design ornaments, each measuring 3 ¼ inches in diameter. The flower ornaments are made of polystyrene plastic and are vacuum plated with aluminum particles to impart a mirror-like finish. A polyethylene bead is strung between each flower ornament. Each string is tied with a loop at the top so it can be hung for display. The sample is being returned as you requested. The applicable subheading for the decorative mirrored wind strings 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