The tariff classification of a personal safety reflector from Finland.

N305561 August 26, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Ms. Anna Kattan AliKat Reflectors, LLC 25 West 990 North Orem, UT 84057 RE: The tariff classification of a personal safety reflector from Finland. Dear Ms. Kattan: In your letter dated August 1, 2019, you requested a tariff classification ruling. A sample was provided and will be returned separately. The article under consideration is a personal safety reflector used to increase visibility of pedestrians in low light conditions, particularly children. The reflector provided was shaped like a dinosaur and was pink in color. The product came with a beaded chain and clip, which allows it to be attached to an individual’s clothing or personal item, such as a backpack. As per your submission, the reflector is made from polystyrene plastic. Please note, this product appears near identical to the reflectors previously ruled upon in New York ruling N304187, dated May 13, 2019. As the reflector would be considered an article of plastic and as it is not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division