The tariff classification of lighted plastic lawn ornaments from China.
Issued January 13, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as style #T79847, lighted pumpkin lawn ornaments. The set consists of 7 plastic stakes, 7 plastic decorative light covers, 7 small clear light bulbs and a 7-light electric cord. The plastic light covers are designed with jack-o-lantern faces. Each light of the cord is placed inside a light cover and attached to a stake. The stakes are pushed into the ground and the cord is plugged into an outlet to light up. The addition of lights permits the plastic components to perform during non-daylight hours. The plastic components of this article gives the item its essential character.
CBP rationale
The applicable subheading for the plastic pumpkin lighted lawn ornaments 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 B80223 January 13, 1997 CLA-2-39:RR:NC:SP:222 B80223 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Mona Webster Target Stores P. O. Box 1392 Minneapolis, MN 55440-1392 RE: The tariff classification of lighted plastic lawn ornaments from China. Dear Ms. Webster: In your letter dated December 4, 1996, you requested a tariff classification ruling. The submitted sample is identified as style #T79847, lighted pumpkin lawn ornaments. The set consists of 7 plastic stakes, 7 plastic decorative light covers, 7 small clear light bulbs and a 7-light electric cord. The plastic light covers are designed with jack-o-lantern faces. Each light of the cord is placed inside a light cover and attached to a stake. The stakes are pushed into the ground and the cord is plugged into an outlet to light up. The addition of lights permits the plastic components to perform during non-daylight hours. The plastic components of this article gives the item its essential character. The applicable subheading for the plastic pumpkin lighted lawn ornaments 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 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 Alice Masterson at 212-466-5892. Sincerely, Gwen Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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