The tariff classification of a plastic ornamental wine glass badge from Taiwan

N267258 August 25, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Samuel Jih Elevie, LLC 233 Devoe Street 3A Brooklyn, NY 11211 RE: The tariff classification of a plastic ornamental wine glass badge from Taiwan Dear Mr. Jih: In your letter dated July 28, 2015, you requested a tariff classification ruling. The submitted sample is identified as a Wine Maturing Badge. The item is made of burgundy colored silicone plastic material with a small trace (less than 0.5% of total badge volume) of alumina powder mixed in with the silicone. It is shaped like a flower petal. The item clings to surfaces, does not have adhesive on the back and is designed to cling onto a glass of wine. You state that the trace of alumina essentially reflects the infrared light that exits around us into the wine to stimulate the wine molecules and speed up the maturing process. The badge measures approximately 3” by 1¾” and features the word “elevie” stamped on the front side of the item. The applicable subheading for the Wine Maturing Badge 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