The tariff classification of plastic letter charms from China.

N361443May 18, 2026CLA-2-39:OT:RR:NC:CEE008:N4:415
CATEGORY: Classification
TARIFF NO.: 3926.40.0090
Cheryl WynnDollar General Corporation100 Mission RidgeGoodlettsville, TN 37072RE: The tariff classification of plastic letter charms from China.Dear Ms. Wynn:In your letter dated
May 11, 2026
, you requested a tariff classification ruling.Images were provided in lieu of a sample.The product under consideration is described as alphabet charms, SKU number 39164201. They are made ofmolded plastic in the shape of the letters of the alphabet, with loops on top allowing them to be strung, andwill be packaged together in an assortment of different letters and various colors. Per your submission, theyare to be used for home craft projects. We hold the opinion that they are not principally intended to serve aspersonal adornment and would be appropriately classified under heading 3926 as proposed.The applicable subheading for these alphabet charms, SKU number 39164201, will be 3926.40.0090,Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plasticsand 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 valoremThe duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages athttps://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page athttps://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division