The tariff classification of a shamrock wall decoration from China

N233416 October 3, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Long Vu Walgreen Company 304 Wilmot Road, MS #3291 Deerfield, IL 60015 RE: The tariff classification of a shamrock wall decoration from China Dear Mr. Vu: In your letter dated September 10, 2012, you requested a tariff classification ruling. The sample submitted with your letter is identified as a 17 inch St. Patrick’s Day Tinsel Shamrock Wall Décor, Walgreen’s item 223406, vendor’s item KY349365. The product is a decorative shamrock measuring approximately 17 inches high and 17 inches wide designed to be hung on the wall by means of a small ring at the top of the frame. It consists of a shaped plastic frame covered with metallized green and gold tinsel. As you note in your letter, this shamrock does not contain any specific holiday features such as the words “Happy St. Patrick’s Day” in its design. The shamrock is a generic Irish symbol that is not limited to St. Patrick’s Day. As such, the wall decoration is not classified in chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as a festive article. In the alternative, you suggest classification of the product as metallized yarn or strip in heading 5605, HTSUS. You describe the tinsel covering as strips measuring 1 mm in width, thus meeting the dimensional requirements of textile strips in Section XI, legal note 1(g) of the tariff. The tinsel is actually made from short, narrow widths of metallized plastic sheeting that have been partially, but not fully, cut from both directions, leaving the center intact. These narrow widths of partially slit sheeting are wrapped around a double metal wire which is then wrapped around the plastic shamrock frame. Interspersed among these slit widths are other narrow widths of metallized plastic sheeting cut into the shape of a shamrock at one end and partially slit into narrow widths at the other end and then wrapped with the same metal wire. Although the wrapped partially slit ends give the appearance of being individual narrow strips, the sample wall décor does not contain any individual fibers, filaments or strips that meet the tariff definition of textile components. Please note also that while heading 5605, HTSUS, provides for individual metallized strips that measure not over 5 mm in width, it does not provide for articles made from those strips. The sample is being returned as you requested. Note that it was cut during examination. The applicable subheading for the decorative shamrock wall decoration will be 3926.40.0000, 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, Thomas J. Russo Director National Commodity Specialist Division