The tariff classification of patriotic themed decorations from China

N236470 January 10, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3291 Deerfield, IL 60015 RE: The tariff classification of patriotic themed decorations from China Dear Mr. Vu: In your letter dated December 11, 2012, you requested a tariff classification ruling. Five samples were included with your letter and are being returned as requested. Item WIC 247187, identified as Patriotic PVC Flag, is a decorative wall hanging roughly in the shape of an American flag. The wall hanging consists of a metal framework covered with strands of wire wrapped with polyvinyl chloride (PVC) “tinsel.” The tinsel is made of sections of metallized PVC film that are partially, but not fully, slit at narrow intervals, so that when twisted around the wire the partially cut sections give the appearance of individual narrow strips. The framework is covered with lengths of different colored wrapped wires so that the overall effect is of seven red stripes, six white stripes and a blue field at the top left corner. Metallized silver PVC sheeting has been cut into the shapes of stars with attached strips that are secured onto the blue field at scattered intervals. Item WIC 247192, identified as Patriotic Tree, is a tabletop decoration available in two styles. Each consists of over 20 strands of wire wrapped with metallized PVC film that is cut into the shapes of stars. One style is decorated with red stars, silver stars and blue stars. The other style is decorated with stars that are printed with red, silver and blue flag designs. The wrapped wires are gathered together at the bottom and secured into a weighted cylindrical base that is wrapped with red metallized plastic sheeting. The wires fan out at the top like branches to form a tree-like decoration. The decorative displays measure approximately 15 inches in height. Item WIC 247213, identified as Patriotic Wire Garland, is a length of garland available in two styles. The garland consists of thin metal wire approximately 12 feet in length. The wire is wrapped with metallized PVC film cut into the shapes of stars in various colors and sizes. The sample garland is decorated with red stars, silver stars and blue stars. The garland is also available decorated with stars printed with flag decorations. Item WIC 247219, identified as Patriotic Round Wreath, is a decorative wreath that measures approximately 16 inches in diameter. The wreath is formed on a round plastic framework that incorporates a loop at the top so it can be hung. The framework is covered with strands of wire wrapped with metallized blue PVC film. The film is partially, but not fully, slit at intervals, so that when twisted around the wire it appears to consist of individual strips. The strands of wire are also decorated with PVC film cut into the shapes of red and silver stars. You propose classification for the Patriotic PVC Flag wall hanging as a festive article in subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). You suggest that while the other articles do not have the characteristics and appearance of festive articles that are limited to use on the Fourth of July, that the American flag is an accepted symbol of the Independence Day holiday. However, the Patriotic PVC Flag is a symbol that can be displayed throughout the year to demonstrate one’s patriotic pride. Its use is not limited to a specific festive occasion. The applicable subheading for the Patriotic PVC Flag, item 24187, the Patriotic Tree, item WIC 247192, the Patriotic Wire Garland, item WIC 247213, and the Patriotic Round Wreath, item WIC 247219, 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