The tariff classification of plastic glow-in-the-dark teeth from China.

N176649 August 23, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of plastic glow-in-the-dark teeth from China. Dear Ms. Tsiavos: In your letter dated July 18, 2011, you requested a tariff classification ruling. The sample package provided with your letter contains 16 plastic glow-in-the-dark teeth (Item 90684). The teeth will be marketed for decorating a Jack-O-Lantern by inserting the teeth in the mouth of the Jack O-Lantern. The applicable subheading for the plastic glow-in-the-dark teeth 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