The tariff classification of a plastic light up balloon stand from China.

N328207 September 30, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street Milford, MA 01757 RE: The tariff classification of a plastic light up balloon stand from China. Dear Mr. Conlon: In your letter dated September 19, 2022, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as a light up balloon stand kit, item number 62100620. This item is intended to hold balloons and be used to decorate for a party. It consists of a plastic base measuring 6.125 inches in diameter, six sticks that are 11.4 inches long, three 15-inch sticks, two 13.375-inch sticks, four plastic connectors, seven balloon cups, and a 37 light emitting diode (LED) light wire that is powered by three AA batteries, which are not included. The LED light wire will be run through the clear polypropylene plastic “branches.” It will be imported packaged unassembled in a plastic bag with a header card and will not include any balloons. Without the balloons, this stand lacks an ornamental nature. The assembled product size is 29 inches high by 6.125 inches long by 6.125 inches wide. As this utilitarian light up balloon stand, item number 62100620, would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, 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 3926.90.9985, 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 3926.90.9985, 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, including information on exclusions and their effective dates, 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 CFR 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