CLA-2-39:OT:RR:NC:N4:415
Krista Fedon
OOLY, LLC.
5607 Palmer Way
Carlsbad, CA 92010
RE: The tariff classification of a craft kit from China.
Dear Ms. Fedon:
In your letter dated September 2, 2025, you requested a tariff classification ruling.
Images were provided in lieu of a sample.
The product under consideration is described as the “Sun Sparkles Gem Suncatchers Kit,” style number
161-179. The kit includes four color guides, four suncatcher pieces, sheets of multi-colored plastic gem
pieces in varying sizes, and four suction cup hooks. They will all be packaged together and ready for retail
sale. We hold the opinion that the suncatchers, which are made of polyethylene terephthalate (PET) plastic,
would impart the essential character to this kit and provide the classification, General Rule of Interpretation
3(b) noted.
The applicable subheading for the “Sun Sparkles Gem Suncatchers Kit,” style number 161-179, will be
3926.40.0090, 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: [s]tatuettes and other ornamental
articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 3926.40.0090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong
Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry,
you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition
to subheading 3926.40.0090, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP 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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division