The tariff classification of a decorative patch from China

N248878 January 21, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Len Gevertzman Vida Shoes International, Inc. 29 West 56th Street New York, NY 10019 RE: The tariff classification of a decorative patch from China Dear Mr. Gevertzman: In your letter dated December 6, 2013, you requested a tariff classification ruling. The sample provided with your letter is a decorative patch designed to be attached to articles such as backpacks, shoes and caps. The patch measures 3 ¼ inches by 1 ½ inches, and has the “KLIPZ” logo label sewn to the bottom. It is made essentially of plastics, and incorporates six prongs or pegs on the back that will be used to attach the patch to backpacks, garments or other accessories. The patch is decorated with a slightly raised depiction of an action hero. The action character is not printed on the surface, but is delineated by means of molded areas of different colors of thermoplastic elastomers. The sample is being returned as you requested. You suggest classification in subheading 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides of other articles of plastics, other. However, the decorative patch is more specifically provided for in subheading 3926.40.0000, HTSUS. The applicable subheading for the patch that is decorated with the molded depiction of an action hero 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division