The tariff classification of plastic glow shapes from China

N289041 September 7, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Douglas Saker Coppersmith Inc. 525 S. Douglas Street El Segundo, CA 90245 RE: The tariff classification of plastic glow shapes from China Dear Mr. Saker: In your letter dated August 7th, 2017, on behalf of What Kids Want, Inc., you requested a tariff classification ruling. The two submitted samples are identified as Marvel Ultimate Spiderman and Disney Frozen, each further identified as Item No. 30107. The Spiderman sample consists of 7 flat plastic glow in the dark shapes, each in the shape and form of various Spiderman themes, along with separate double sided tape that can be used to mount the shapes. The Frozen sample consists of 8 flat plastic glow in the dark shapes, each in the shape and form of various themes from the Frozen animated motion picture, along with separate double sided tape. As you requested, the samples will be returned to you. You have suggested that this item is correctly classified in subheading 9503.00.0073. However, we do not agree that this item is correctly classified in the subheading that you have suggested because the Glow Shapes are not considered to be toys principally designed for amusement. They are merely flat stick-on shapes used to decorate other items. The applicable subheading for Item No. 30107 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division