The tariff classification of plastic imitation snowflakes from China

N263528 April 30, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic imitation snowflakes from China Dear Ms. Kessens: In your letter dated April 1, 2015, you requested a tariff classification ruling. The submitted sample is identified as Imitation Snow Flakes, SKU# 15715601. This item is comprised of low-density polyethylene (LDPE) plastic material that is configured in a form that resembles snowflakes. A volume amount of 3.5 quarts of this material is packaged in a plastic retail bag and the words “Frosty Snow” are printed on the front of the bag. As you requested, the sample will be returned to you. The applicable subheading for SKU# 15715601 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. 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 Director National Commodity Specialist Division