CLA-2-39:OT:RR:NC:N2:421
Ms. Tonja Davenport
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072-2170
RE: The tariff classification of decorative clip-on ornaments from China
Dear Ms. Davenport:
In your letter dated March 19, 2014, you requested a tariff classification ruling.
Two samples identified as bow/butterfly clip-on ornaments were provided with your letter. The decorative bows and butterflies (SKU#1-404-2401/Style #DG-BBT001)) are composed of polyethylene and are covered with glitter. Each bow and butterfly ornament has a small metal clip with serrated teeth on the back which can be used to secure it to various objects, such as clothing, a backpack, a gift box, a basket or a flower arrangement. Although you describe the articles as ornaments, bows and butterflies are not recognized festive motifs. These articles are of a type used for craft activities and general decoration, and there is nothing that limits their use to any particular holiday or season.
The applicable subheading for the decorative plastic bow and butterfly clip-on ornaments will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...statuettes and other ornamental articles. The rate of duty will be 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 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 Joan Mazzola at [email protected].
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division