The tariff classification of decorative picks from China

N234651 November 15, 2012 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Matthew Samuel Michael’s 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of decorative picks from China Dear Mr. Samuel: In your letter dated October 15, 2012, you requested a tariff classification ruling. Two samples identified as “celebration picks” were submitted with your request. Item M972061B (SKU #10264879), identified as “small star spinners pick,” consists of three star shaped ornaments, each on a covered wire stem, wrapped together at the bottom to form a single stem pick. The pick measures approximately 12 inches in height. Each star ornament consists of a solid silver star inside an open red star that in turn is inside an open blue star. The silver, red and blue star components that form each ornament top can be manipulated to rotate independently on the wire stem. Item J8874121(SKU #10264232), identified as “tendril pick,” consists of three spiral shaped ornaments, each on a wire stem, wrapped together at the bottom to form a single stem pick. The pick measures approximately 11 inches in height. Each spiral ornament consists of foamed styrene plastic, approximately ¼ inch in diameter and 17 inches in length, covered with plastic glitter, and twisted into a spiral that measures approximately 4 inches in length and 1 ¾ inches in width in its curled condition. One spiral is white, one is red and one is blue. You state that the picks will primarily be used for patriotic celebrations such as Fourth of July or Memorial Day and you request classification as entertainment/celebration articles of subheading 9505.90.6000 of the Harmonized Tariff Schedule of the United States (HTSUS). The picks are generic patriotic decorations of a type used in floral displays and other decorations. They are not limited to use for a specific festive occasion or ejusdem generis with party goods such as confetti, streamers, noisemakers, etc. The applicable subheading for the small star spinners pick, item M972061B (SKU #10264879) and for the tendril pick, item J8874121 (SKU #10264232), will be 3926.40.000, 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