CLA-2-39:OT:RR:NC:N4:415
Katja Silverå
Britest Kid, LLC
1350 Ala Moana Boulevard, Apartment 2706
Honolulu, HI 96814
RE: The tariff classification of personal safety reflectors from Finland.
Dear Ms. Silverå:
In your letter dated April 29, 2019, you requested a tariff classification ruling.
Samples were submitted and will be returned separately.
The articles under consideration are personal safety reflectors used to increase visibility of pedestrians in low light conditions, particularly children. Two styles of reflectors were submitted. One reflector was shaped like a bear and was orange in color and the other was disc shaped in a white and silver color. Each article came with a ball chain and a metal clip, which would allow it to be attached to an individual’s clothing or personal item, such as a backpack. As per your submission, the reflectors are constructed from polystyrene plastic.
As these reflectors would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 at https://hts.usitc.gov/current.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division