CLA-2-39:OT:RR:NC:N2:237
Ms. Colleen O’Shea-Moran
Darice Incorporated
13000 Darice Parkway - Park 82
Strongville, Ohio 44149
RE: The tariff classification of iridescent rainbow colored poly(vinyl chloride) snowflakes from China.
Dear MS. O’Shea-Moran:
In your letter dated June 3,, 2013 you requested a tariff classification. You provided an import quote sheet and a sample for our review. Your sample is being returned.
Iridescent Rainbow Snowflakes are described as iridescent rainbow colored PVC snowflakes. PVC is the common abbreviation for poly(vinyl chloride). The sample consists of tiny flexible irregular shaped flakes with the largest measuring approximately 1/8"L x 3/16"W x 1/240"H. The flakes will be imported in 4 ounce retail size printed polybags measuring approximately 11"L x 6"W x 1/2"H. The artificial snowflakes are designed for decorative uses around trees, village scenes, display windows, nativity scenes, arts and crafts and many other decorating purposes.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the HTSUS. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings at the international level. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN to Chapter 39.04 for poly(vinyl chloride), in pertinent part, applies to your product: poly(vinyl chloride) is a rigid colorless material with limited heat stability and with a tendency to adhere to metallic surfaces when heated. For these and other reasons, it is often necessary to add stabilizers, plasticizers, extenders, fillers, etc. to make useful plastics. Your product consisting of flexible iridescent rainbow colored poly(vinyl chloride) flakes meets the description for plasticized poly(vinyl chloride), in primary forms under EN 39.04.
The applicable subheading for iridescent rainbow colored poly(vinyl chloride) snowflakes in retail size polybags will be 3904.22.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other poly(vinyl chloride): Plasticized, in primary forms. The rate of duty will be 6.5% ad valorem.
This merchandise may be subject to the requirements of the Toxic Substances Control Act (TSCA), which are administered by the U. S. Environmental Protection Agency. Information on the TSCA can be obtained by contacting the EPA at 1200 Pennsylvania Avenue, N.W., Washington, D.C. 20460, by calling the TSCA Assistance Line at (202) 554-1404, by Fax at (202) 554-5603, by e-mail to: [email protected] or by visiting their website at www.epa.gov.
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 http://www.usitc.gov/tata/hts/.
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 Frank Cantone at (646) 733-3038.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division