The tariff classification of decorative picks from China

N245981 October 17, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Mathew Samuel Michaels Stores Procurement Company, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of decorative picks from China Dear Mr. Samuel: In your letter dated August 30, 2013, you requested a tariff classification ruling. The sample submitted with your request is identified as a celebration pick, item 10127901. The pick consists of multiple strands of imitation tinsel wrapped onto a wire stem. Three of the strands are constructed of metal wire wrapped with metallized polyvinyl chloride (PVC) plastic film that has been cut out in the shape of various sizes of hearts. The remaining strands are made from metallized PVC sheeting that has been cut at narrow intervals to resemble long, leaf-like strips that taper from 1/8 inch at the base to 1/32 inch at the tips. The strips have not been cut completely through, leaving a solid bottom border that is rolled and secured to the wrapped wire stem with tape. You question whether the picks are classifiable as entertainment/celebration articles of subheading 9505.90.60 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, and parts and accessories thereof. Hearts are generic symbols of affection not limited to a specific festive occasion. Moreover, there is nothing about the physical appearance of this pick that limits its use to a specific celebration. Instead, the pick can be incorporated into numerous articles, such as floral displays, that are not classifiable in heading 9505. We agree with your alternate suggested classification in 3926.40.0000, HTSUS. The applicable subheading for the celebration pick, item 10127901, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division