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The tariff classification of a "Merry Christmas Plaque" from China.
Issued June 16, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 810539 (June 16, 1995)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
It has the words "Merry Christmas" below the sled and reindeer.
CBP rationale
The applicable subheading for the flat plastic wall plaque with Christmas motif will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics).
Full text
NY 810539 June 16, 1995 CLA-2-95:S:N:N6:343 810539 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a "Merry Christmas Plaque" from China. Dear Ms. Aldinger: In your letter dated May 11, 1995, you requested a tariff classification ruling. You have submitted a sample of an item you call a "Merry Christmas Plaque". It is Rite Aid item number 94965. The plaque is a plastic holiday decoration about 14 inches long and 6 inches wide and 3/4 inch deep. The surface of the plaque is basically flat. The sample you submitted depicts Santa Claus in a sled with reindeer. It has the words "Merry Christmas" below the sled and reindeer. The applicable subheading for the flat plastic wall plaque with Christmas motif will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornamental articles (of plastics). The rate of duty will be 5.3 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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