The tariff classification of googly eyes from China.

N310425 March 19, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990; 9903.88.15 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of googly eyes from China. Dear Mr. Conlon: In your letter dated February 21, 2020, you requested a tariff classification ruling. A sample was submitted and will be returned separately. The product under consideration is described in your submission as “googly eyes,” item number XG 224. These eyes appear near identical to the “wiggle eyes” ruled upon in New York Ruling 894120, dated February 1, 1994. These also feature a loose black disc, which freely moves inside a clear shell with a white backing. In this instance, the disc and shell appear to be made of polyvinyl chloride (PVC) plastic and the backing is paper. In your request, you indicate these are intended to be used as Halloween decorations, but nothing about these “googly eyes” are intrinsically tied to a specific holiday, and they do not display any recognized festive motifs. This office notes these eyes are more commonly associated with crafting kits. As these “googly eyes,” item number XG 224, would be considered articles of plastic, and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9990, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9990, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division