The tariff classification of gel window clings from China.

N301071 October 24, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.90.6000 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of gel window clings from China. Dear Mr. Kenny: In your letter dated October 10, 2018, on behalf of CVS Pharmacy Inc., you requested a tariff classification ruling. You submitted a sample identified as CVS #476156, which consists of an assortment of two different packs of thermoplastic rubber (TPR) window clings. Pack “A” consists of five flowers, two carrots and one bunny. Only the bunny has a small amount of printing detailing the face and the insides of the ears. The other clings have no printing and are multi-color. Pack “B” consists of one bunny, one chick, four small colored and decorated eggs and one large decorated egg with the phrase “Happy Easter” printed on it. The clings are multi-color. Your samples will be returned. You suggest that the correct classification for these items would be 4911.91.4040 or 4911.99.8000 as printed matter but this office does not agree as the printed elements on this merchandise are minimal. You also suggest that pack “B” would be correctly classified under 9505.90.6000 as a festive article and we agree. The phrase “Happy Easter” closely associates this assortment with Easter. Pack “A” only contains generic flowers, carrots and a bunny that are not limited to Easter use only and can easily be displayed throughout the year. The applicable subheading for Pack “A” of CVS #476156 gel clings will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles…Other.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for Pack “B” of CVS #476156 gel clings will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division