The tariff classification of patriotic pinwheels from China

N306450 October 18, 2019 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073; 3926.40.0090 Mr. Max Lui Smart Concept Trading Limited Flat C, 8/FL, Mai Wah Industrial Building, 1-7 Wah Sing Street Kwai Chung China RE: The tariff classification of patriotic pinwheels from China Dear Mr. Lui: In your letter submitted September 26, 2019, you requested a tariff classification ruling. Images and product information referencing two patriotic pinwheels were submitted in lieu of samples. The first item under consideration is identified as a handheld “Patriotic Pinwheel with Plastic Stake,” item number 19PT102D. The pinwheel blades are constructed of a lightweight PET sheet material printed in a red, white and blue motif. The pinwheel head measures approximately 6 inches in diameter and is secured to a plastic stick measuring 14 inches. The toy allows a child to point the pinwheel toward the wind and the pinwheel will turn and display combinations of different colors and patterns. The handheld pinwheel toy is put up for the amusement of children ages 3 years and older. The second item under consideration is identified as a “Plastic Patriotic Pinwheel with Wooden Stake,” item number 19PT102C, which consists of a large, predominantly plastic, lawn pinwheel decoration. The polypropylene plastic wheel is colored in red and blue with white stars and measures approximately 14” in diameter and is secured to a wooden stake. The article measures approximately 31” in height. You indicate that it is intended to be inserted into the ground and the wind will cause the pinwheel to turn and display combinations of different colors and patterns. The applicable subheading for the handheld “Patriotic Pinwheel with Plastic Stake,” item number 19PT102D, will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be Free. The applicable subheading for the “Plastic Patriotic Pinwheel with Wooden Stake,” item number 19PT102C, will be 3926.40.0090, HTSUS, which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” 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 https://hts.usitc.gov/current. 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 Roseanne Murphy at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division