CLA-2-39:OT:RR:NC:N4:415
Kelvin Li
Skyline (Far East) Co., Ltd
Unit E4, 6/F, Kaiser Estate Phase 1, No.37-45 Man Yue Street
Hong Kong, 852
China
RE: The tariff classification of plastic gemstone masks from China.
Dear Mr. Li,
In your letter dated July 7, 2023, you requested a tariff classification ruling.
Images were provided in lieu of samples.
The product under consideration is described as the “Halloween Face GEM.” It consists of sets of self-adhesive, faceted, individual plastic gemstones that are intended to be worn on the face to create a mask. There were four versions in your submission. The first style uses clear gemstones and is broken into five pieces to cover the forehead, under the eyes, and above and below the lips. The second style has multi-colored gemstones, comes in three pieces, and wraps around the eyes and above and below the lips. The third style also has multi-colored gemstones, is one piece, and wraps around the wearer’s eyes. The fourth style uses black colored gemstones, is broken into four pieces, and will be applied to cover the forehead, around the eyes, down the nose, and above and below the lips.
The applicable subheading for the four versions of the “Halloween Face GEM” will be 3926.90.4000, 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: [i]mitation gemstones.” The column one, general rate of duty is 2.8 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 CFR 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