The tariff classification of plastic spinners from China

N233226 October 3, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Mathew Samuel Michaels Store Procurement 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of plastic spinners from China Dear Mr. Samuel: In your letter dated September 12, 2012, you requested a tariff classification ruling. Pictures were provided with your letter. The “PMS 200 Red Spinner & Stake” and the “PMS 2748 Blue Spinner & Stake” are both composed of polystyrene plastic. Both items are 28 inches in height. The bottom consists of a narrow plastic stake so that it can be secured into the ground. The top consists of molded plastic rings that can spin in the breeze. There is an image of the American flag at the center of the series of rings. You suggest classification in subheading 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. You also ask if the products could be classified as festive articles in heading 9505 of the HTSUS. However, the American flag motif is not limited to use on July 4th or other national holidays, but can be used throughout the year as a show of patriotism. The applicable subheading for the plastic spinners 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, Thomas J. Russo Director National Commodity Specialist Division