The tariff classification of plastic “Floppets” from China

N241384 May 29, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Sara Moffatt Phoenix International 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of plastic “Floppets” from China Dear Ms. Moffatt: In your letter dated April 24, 2013, on behalf of Zydeco Studios LLC, you requested a tariff classification ruling. A sample was provided with your letter. The Floppets are polyvinyl chloride (PVC) character charms on a hook and loop strip. These charms are available in such forms as hamsters, octopuses and penguins. The Floppets can be used to decorate a wide variety of items such as sunglasses, shoes, backpacks and pencils. As you requested, the sample will be returned. The applicable subheading for the Floppets 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