CLA-2-39:OT:RR:NC:N4:422
Ms. Angela Boldt
Advantus Corp.
12276 San Jose Blvd
Building 618
Jacksonville, FL 32223
RE: The tariff classification of plastic glitter from China
Dear Ms. Boldt:
In your letter dated April 8, 2015, you requested a tariff classification ruling.
The submitted sample is identified as a bottle filled with green glitter, Item number SUL51109. It consists of green glitter that is made of polyethylene terephthalate (PET) plastic material, packed in a small plastic jar with a screw-on lid. This item is designed to be used for crafting projects as a decorative embellishment.
You have suggested that this item is correctly classified in subheading 3920.10.0000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. The product is precluded from classification in subheading 3920.10 because it does not meet the definition of “plates, sheets, film, and foil” as set forth in Note 10 to Chapter 39. Glitter is an abundance of flakes made from plastic film. The flakes function collectively, and not as a single sheet. The individual flakes do not constitute a sufficient expanse to be considered a plate, sheet, etc.
The applicable subheading for Item number SUL51109 will be 3926.90.9995, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: other: other…other. The duty rate 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 Gary Kalus at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division