The tariff classification of plastic snowflakes from China

N253749 June 17, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plastic snowflakes from China Dear Ms. Schab: In your letter dated May 8, 2014, which was received in this office on May 23, 2014, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. The submitted sample is identified as Snowflakes, Rite Aid Item# 9033589/Mfg Item# RA-XM1315. This item is comprised of decorative snowflakes that are made of white polyethylene (PE) plastic material and has a total weight of 3.5 ounces. It is packaged for retail sale in a bag with a header card. You have suggested that this item is correctly classified in subheading 3926.40.0000 and we agree. As you requested, the sample will be returned to you. The applicable subheading for Rite Aid Item# 9033589/Mfg Item# RA-XM1315 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division