CLA-2-39:OT:RR:NC:N4:421

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of an assortment of novelty ornament clips from China

Dear Ms. Aldinger:

In your letter dated March 12, 2013, you requested a tariff classification ruling.

Item 9025566, identified as a “backpack clip assortment,” is an assortment of eight novelty ornaments designed with a plastic clip at the end. The ornament clip is marketed to hang from a backpack, but can also be used with a handbag, a belt loop, a clothing article or many other articles. Its sole purpose is for adornment. The assortment includes six ornaments made of plastics, including a cat face, a surfboard, a peace sign, a butterfly, a football and a basketball. Two ornaments are made of textile, one designed like a miniature white canvas sneaker with a white shoelace and the other designed like a miniature black canvas sneaker with a white shoelace. The hanging ornaments will be merchandised in Rite Aid’s back-to-school section.

The applicable subheading for the novelty ornament clips made of plastics, i.e., the cat face, surfboard, peace sign, butterfly, football and basketball, 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.

The applicable subheading for the novelty ornament clips made of textile, i.e., the white canvas sneaker and the black canvas sneaker, will be 6307.90. 9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 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 (646) 733-3023.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division