The tariff classification of stress relief items from China

N295413 April 3, 2018 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9503.00.0090 Mr. Jason Combs C J International, Inc. 4646 W Jefferson Blvd Suite 260 Fort Wayne, IN 46804 RE: The tariff classification of stress relief items from China Dear Mr. Combs: In your letter dated March 19, 2018, you requested a tariff classification ruling on behalf of Casad Company, Inc. Samples were provided with your letter. The stress relief items are composed of polyurethane foam. They are available in various colors. The samples include the following shapes: a round ball, a mini football, a mini soccer ball, a star and a brain. These items are soft and can be squeezed to relieve stress. They are also decorative. The applicable subheading for the stress relief items in the shape depicting a brain and the shape depicting a star will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the stress relief items in the shape of a round ball, mini football and mini soccer ball will be 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.” The rate of duty will be Free. 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 Roseanne Murphy at roseanne.j.murphy@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division