The tariff classification of plastic ornamental cardholders from China

N258663 November 21, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of plastic ornamental cardholders from China Dear Mr. Vu: In your letter dated October 21, 2014, you requested a tariff classification ruling. The three submitted samples are identified as Mini Cake Shape Décor, Walgreen’s Item Code (WIC) 365507. This item is comprised of an assortment of six different styles of plastic ornaments that are designed to appear like cakes or cupcakes. Samples of three of the six have been submitted with this request. Four of the six ornaments are respectively decorated with the following affectionate sayings: “Sweet Heart”, You’re My Cupcake”, “Be Mine” and “Crazy for You”. Glued to the center of the top of each of the six ornaments is a steel wire clip that extends upward, in the shape of a heart within a heart. The clip is designed to hold a Valentine’s Day card, which is not included. Each ornament measures approximately 2½” in diameter at the top and 4½” in height, including the clip. As you requested, the samples will be returned to you. You have suggested that this item is correctly classified in subheading 3926.40.0000 and we agree. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The articles can be displayed as plastic ornaments, whether or not a card is inserted in the clip. Therefore, it is the opinion of this office that the plastic material provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for WIC 365507 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division