The tariff classification of decorative plastic balls from China

N066375 July 14, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Joshua Harris The TJX Companies, Inc. 770 Cochituate Road Framingham, MA 01701 RE: The tariff classification of decorative plastic balls from China Dear Mr. Harris: In your letter dated June 23, 2009, you requested a tariff classification ruling. The sample provided with your letter, identified as item C925658 box stuffers, consists of over 100 decorative balls packaged in a disposable clear plastic carton that is tied closed with a fabric ribbon. The box stuffers are composed of foamed polystyrene plastic balls that have been painted and covered with tiny clear plastic spheres that impart a glistening or frosted appearance to the surface. The balls range in size from 0.6 to 1.25 inches in diameter. The box stuffers are marketed for decoration. They can, for example, be used to fill a vase or dish for display. As you requested, the sample will be returned. The applicable subheading for item C925658 box stuffers will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. 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 http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division