The tariff classification of plastic foam stars from China.

N334467 August 23, 2023 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Terry Choi Silver Timing, Ltd. Unit 801-802, 8/F, Pioneer Place33 Hoi Yuan RoadKwun Tong, Hong Kong China RE:      The tariff classification of plastic foam stars from China. Dear Mr. Choi: In your letter dated August 4, 2023, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described as “Glitter Foam Stars 20PCS.” The stars are all made from polystyrene plastic foam with glitter covering the surface. The submitted images indicate that there will be two versions, one with black and gold stars and the other with black and silver stars. Further, you indicate that the stars included come in two sizes, large measuring 2.25 inches by 2.25 inches, and small measuring 1.5 inches by 1.5 inches. Each pack will contain three large gold or silver stars, 3 large black stars, seven small gold or silver stars, and seven black stars. They are intended to serve as indoor ornamental articles. In your request, you propose that these foam stars should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. This suggested classification would be inappropriate as it would apply to holiday decorations for a particular recognized holiday in the United States. Classification within subheading 9505.90.4000, HTSUS, would also be inappropriate since the instant articles referred to in this request are durable, reusable items unlike flimsy single-use party decorations of chapter 95. The applicable subheading for the “Glitter Foam Stars 20PCS” will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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