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NY N017638

October 4, 2007



TARIFF NO.: 3926.40.0000

Ms. Tina Fang
Advance International Inc.
61 West 23rd Street
New York, NY 10010

RE: The tariff classification of gel clings from China

Dear Ms. Fang:

In your letter dated September 24, 2007, you requested a tariff classification ruling.

The photograph submitted with your request depicts an assortment identified as heart-shaped Valentine gel clings. The gel clings are three-dimensional shapes made of soft, jelly-like plastics that adhere to smooth surfaces such as glass without the need for adhesive. The shapes include sixteen hearts, two lips, one X and two O’s. Although you state that the gel clings will be sold as a Valentine season item, decorations in the shapes of hearts, lips and kisses may be used at any time of the year as symbols of love and romance.

The applicable subheading for the gel clings will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty 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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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