The tariff classification of a decorative garland from China

N124177 October 4, 2010 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Peter Salvato Import Commodity Group LTD 131 East Merrick Road Valley Stream, NY 11580 RE: The tariff classification of a decorative garland from China Dear Mr. Salvato: In your letter dated September 13, 2010, on behalf of Team Beans LLC, you requested a tariff classification ruling. The sample provided with your letter is identified as a ball & logo garland, style GAR6NFBLIC. It consists of 42 plastic ornaments shaped like flattened spheroids and 6 plastic ornaments shaped like flattened footballs strung onto a cotton string. The spherical ornaments measure approximately 1-1/4 inches in diameter and 3/4 inch at the greatest thickness. They are in alternating colors of red and blue and are each printed with the letters “NY.” The football ornaments measure approximately 3 inches in length by 1-3/4 inches in width by 7/8 inch at the greatest thickness. They are printed with the word “Giants.” The garland measures 6 feet in length and has a metal split ring at each end so that it can be hung for display. As you requested, the sample will be returned. The applicable subheading for the ball and logo garland, style GAR6NFBLIC, 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