The tariff classification of a flocked plastic flag banner from China

N271403 December 16, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of a flocked plastic flag banner from China Dear Mr. Prata: In your letter dated December 2, 2015, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The submitted sample is identified as a Patriotic Banner, item number 896142. The item is a flat wall banner that measures 72” across from end to end. It is comprised of nine triangular American flag pennants that are arranged consecutively side to side and are sewn to a top strip that measures approximately 1” in width. There are ten metal grommets interspersed across the top strip. Each pennant is composed of a white polyethylene (PE) plastic material on the front of which is glued blue flocking to create the backing color to the stars and red flocking to create the stripes. Within the blue flocking are star shaped cutouts that expose the white backing material, creating the appearance of white stars. You have suggested that this item is correctly classified in subheading 3926.40.0090 and we agree. As you requested, the sample will be returned to you. The applicable subheading for item number 896142 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