The tariff classification of scented decorative articles from China.
Issued July 13, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9502.10.0060, 3926.40.0000
Product description
All the samples are composed of plastic and have been scented. The scent of the first three samples accounts for approximately 10 to 15 percent of the cost of the item, while the plastic accounts for the rest of the value. The scented wafer accounts for approximately 25 percent of the cost of the iced medallion, with the rest of the value attributable to the plastic. The items are not meant to be re-infused with scent, nor are separate scented wafers sold for the medallion. When the scent dissipates, the products will serve as decorative items. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the hand figure suction cup, flashing ball and iced medallion will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The applicable subheading for the human figure clip hanger will be 9502.10.0060, HTS, which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other.
Full text
NY L85641 July 13, 2005 CLA-2-39:RR:NC:221:SP L85641 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 9502.10.0060 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 1 Lincoln Blvd., Suite 225 Rouses Point, NY 12979 RE: The tariff classification of scented decorative articles from China. Dear Mr. Kavanaugh: In your letter dated June 9, 2005, on behalf of Car Freshner Corp., you requested a tariff classification ruling. The four samples provided with your letter include the hand figure PVC suction cup, the human figure PVC clip hanger, the PVC flashing ball and the PVC and ABS iced medallion with a scented wafer. All the samples are composed of plastic and have been scented. The scent of the first three samples accounts for approximately 10 to 15 percent of the cost of the item, while the plastic accounts for the rest of the value. The scented wafer accounts for approximately 25 percent of the cost of the iced medallion, with the rest of the value attributable to the plastic. The items are not meant to be re-infused with scent, nor are separate scented wafers sold for the medallion. When the scent dissipates, the products will serve as decorative items. As you requested, the samples will be returned. The applicable subheading for the hand figure suction cup, flashing ball and iced medallion will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the human figure clip hanger will be 9502.10.0060, HTS, which provides for dolls representing only human beings and parts and accessories thereof: dolls, whether or not dressed: other. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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