The tariff classification of a plastic ornament ball topiary tree from China.

NY K88226 August 5, 2004 CLA-2-39:RR:NC:SP:221 K88226 CATEGORY: Classification TARIFF NO. 3926.40.0000 Ms. Tracie Manuel Virgo III, Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a plastic ornament ball topiary tree from China. Dear Ms. Manuel: In your letter dated July 22, 2004, on behalf of your client Ghirardelli Chocolate, you requested a classification ruling. The submitted photocopy depicts an ornament ball topiary tree identified as item number TKT1631A-24-RW. The topiary tree measures 24 inches in height. The decorative ornament balls on the tree are made of plastic and the pot at the base is made of metal. Your letter of inquiry identified this item as a Christmas Ball Topiary Tree. You further state that it will be used during the Christmas 2004 season as a display for the Ghirardelli Chocolate retail chain of stores. Though the tree may be considered symbolic of the Christmas season it is not classifiable as a festive article because it is used in a retail environment rather than to decorate the home. The plastic ornament balls impart the essential character to this topiary tree. The applicable subheading for the plastic ball ornament topiary tree 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