The tariff classification of a decorative article of plastic from China.
Issued March 8, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The submitted sample is identified as Code QWV-BAR, Wildlife Scenic Shadow Casters. It is composed of 60 percent unsaturated polyresin, 28 percent silicone, 10 percent carbonate and 2 percent plastic. This plastic item is a three-dimensional scene that depicts a mother bear and her cub in the stream catching fish. The background features trees on each side of the stream with a sunset colored sky. This item is designed with a two-prong electrical cord that has a small bulb on the end. The cord also includes an on/off switch located a few inches from the plug. The electrical cord is designed in such a way that the end with the bulb snaps into place. The bulb can easily be removed for replacement. When the switch is turned on the bulb lights up the background scene. This article is used primarily as a decoration. The sample is returned as you requested.
CBP rationale
The applicable subheading for the three dimensional wildlife scenic decoration 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 H88930 March 8, 2002 CLA-2-39:RR:NC:SP:222 H88930 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a decorative article of plastic from China. Dear Ms. Dorfman: In your letter dated February 21, 2002, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. The submitted sample is identified as Code QWV-BAR, Wildlife Scenic Shadow Casters. It is composed of 60 percent unsaturated polyresin, 28 percent silicone, 10 percent carbonate and 2 percent plastic. This plastic item is a three-dimensional scene that depicts a mother bear and her cub in the stream catching fish. The background features trees on each side of the stream with a sunset colored sky. This item is designed with a two-prong electrical cord that has a small bulb on the end. The cord also includes an on/off switch located a few inches from the plug. The electrical cord is designed in such a way that the end with the bulb snaps into place. The bulb can easily be removed for replacement. When the switch is turned on the bulb lights up the background scene. This article is used primarily as a decoration. The sample is returned as you requested. The applicable subheading for the three dimensional wildlife scenic decoration 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a rectangular plastic patch from China.
The tariff classification of a plastic solar power hanging ornament from China
The tariff classification of plastic ornamental cardholders from China
The tariff classification of plastic imitation gemstones and ornaments from China
The tariff classification of Juice drinks from Poland
The tariff classification of a plastic decorative glitter bunny from China
The tariff classification of various lighted characters from China
The tariff classification of decorative garden articles from China
The tariff classification of plastic decorative animal figures from China
The tariff classification of a plastic decorative heart, owl and bear from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →