The tariff classification of clip-on glitter ornaments from China

N239865 April 16, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of clip-on glitter ornaments from China Dear Ms. Liu: In your letter dated March 15, 2013, you requested a tariff classification ruling. Item A075CA13922 is a clip-on ornament that is available in either a flower or butterfly design. Samples were provided and are being returned. Each ornament is made of polyvinyl chloride and is covered with glitter. The backside of the ornament has a metal clip with serrated teeth that allows it to be attached to a variety of articles, such as a backpack, a gift box, a flower arrangement or clothing. The flower ornament is available in two sizes, the smaller measuring approximately 10 centimeters in width and length and the larger measuring approximately 14 centimeters in width and length. The butterfly ornament is also available in two sizes, the smaller measuring approximately 13 centimeters in width by 10 centimeters in height and the larger measuring approximately 16 centimeters in width by 13 centimeters in height. Although you identify these articles as Christmas tree ornaments, there is nothing about their design or construction that limits their use to Christmas. Instead, they can serve a myriad of decorative purposes throughout the year. The applicable subheading for the clip-on glitter ornaments, item A075CA13922, 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, Thomas J. Russo Director National Commodity Specialist Division