The tariff classification of a plastic children’s wall hanging from China

N267281 August 25, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Mike S. Stewart ITI Manufacturing, Inc. 333 Southwestern Blvd Suite 202 Sugar Land, TX 77478 RE: The tariff classification of a plastic children’s wall hanging from China Dear Mr. Stewart: In your letter dated August 3, 2015, on behalf of SC International, Inc., you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a ‘lil Fairy Door. The item consists of a miniature door made out of polypropylene (PP) plastic material and polyamide (PA) plastic material. It includes a small bottle of glitter and instruction literature printed on card stock. The item is designed as a children’s room decoration and is intended to be attached (by an adult) to a wall, shelf or other flat surface with 3M removable wall mounting strips. The door itself does not open and has no moving parts. It is not designed to be handled by the child, carried around, or played with as a toy. The premise of the item is that through the use of imagination parents pretend to leave small gifts or notes to the child from the door while the child sleeps. The applicable subheading for the ‘lil Fairy Door 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