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The tariff classification of a plastic decorative article from China.
Issued January 11, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85275 (January 11, 2001)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is a plastic sculpture that is identified as “I Love Lucy Bell Jar”. This sculpture is covered with a glass dome. The scene depicts Lucy and Ethel working in a candy factory. The sculpture is hand painted and hand numbered. It measures 5-1/2 inches in height. In our opinion the decorative plastic base and the plastic figures inside the glass bell provide the essential character of this item.
CBP rationale
The applicable subheading for the “I Love Lucy Bell Jar” 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 G85275 January 11, 2001 CLA-2-39:RR:NC:SP:222 G85275 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Joseph A. Startare Jade International, Inc. P. O. Box 60004 AMF Houston, TX 77205-0004 RE: The tariff classification of a plastic decorative article from China. Dear Mr. Startare: In your letter dated December 6, 2000, on behalf of your client Columbia House Company, you requested a tariff classification ruling. The submitted sample is a plastic sculpture that is identified as “I Love Lucy Bell Jar”. This sculpture is covered with a glass dome. The scene depicts Lucy and Ethel working in a candy factory. The sculpture is hand painted and hand numbered. It measures 5-1/2 inches in height. In our opinion the decorative plastic base and the plastic figures inside the glass bell provide the essential character of this item. The applicable subheading for the “I Love Lucy Bell Jar” 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 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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