The tariff classification of a door wreath from China

N252970 May 22, 2014 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Heather Creegan Barthco International, division of OHL One CVS Drive Mailstop, 1049 Woonsocket, RI 02895 RE: The tariff classification of a door wreath from China Dear Ms. Creegan: In your letter dated April 25, 2014, on behalf of CVS Pharmacy, you requested a tariff classification ruling. A sample was provided with your letter and is being returned as you requested. The door wreath (Item number 934103) consists of a circular vine base covered with polystyrene plastic spherical baubles in various sizes. The wreath is approximately 20 inches in diameter and will be imported in two styles: black and silver baubles and black and orange baubles. The essential character is imparted by the plastic baubles which entirely cover the vine wreath. Although you claim that the wreath will be packaged and marketed with a Halloween theme, the wreath does not incorporate any recognized festive motifs. As you requested, the sample will be returned. The applicable subheading for the wreath 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 joan.m.mazzola@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division