The tariff classification of a “Glitter Bird Ornament” from China.

N301966 December 19, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Hoi Yiu Shek Silver Timing Limited 8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong, Hong Kong China RE: The tariff classification of a “Glitter Bird Ornament” from China. Dear Ms. Shek: In your letter dated November 28, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as a “Glitter Bird Ornament” (no item number given) consisting of a small, clip-on ornament depicting a bird. The bird is predominantly composed of a plastic foam body and features a man-made textile tail. The body and tail are decorated with plastic glitter. The item can be attached to plants or other items by way of a small metal alligator clip attached underneath the body. The applicable subheading for the “Glitter Bird Ornament” 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 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