B84484 B8 Ruling Active

The tariff classification of an acrylic snowman from China.

Issued May 21, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

The tariff classification of an acrylic snowman from China.

CBP rationale

The applicable subheading for the acrylic snowman will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.

Full text

NY B84484 May 21, 1997 CLA-2-39:RR:NC:SP:222 B84484 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Tammy Locke Wholesale Supply Company, Inc. 7100 Service Merchandise Drive Brentwood, TN 37207 RE: The tariff classification of an acrylic snowman from China. Dear Ms. Locke: In your letter dated April 18, 1997, you requested a tariff classification ruling. The submitted literature depicts a large acrylic snowman, item #12193GEY. This snowman measures 14 inches in height. It has a crystal look and lights up. The snowman is dressed in a black hat and red scarf. It is decorated with holly leaves and berries. This item uses A/C power. The lighting only illuminates the snowman figure. The applicable subheading for the acrylic snowman will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be free. 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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