L88507 L8 Ruling Active

The tariff classification of a plastic Flashing Valentine Rose from China.

Issued November 15, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

You have submitted two samples of Flashing Valentine Roses. Both samples are identified as item number C078AA00052. The rose is of one-piece molded construction with petals made of soft plastic. The rose flowers are designed with a push-on flashing light inside. The flashing light stays on for a few seconds and automatically shuts off. The red rose flower and green man-made fiber woven leaves are attached to a wire stem that has been covered with green paper. The samples are being returned as you requested.

CBP rationale

The applicable subheading for the plastic Flashing Valentine Rose 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 L88507 November 15, 2005 CLA-2-39:RR:NC:SP:221 L88507 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a plastic Flashing Valentine Rose from China. Dear Mr. Crago: In your letter dated October 25, 2005, you requested a tariff classification ruling. You have submitted two samples of Flashing Valentine Roses. Both samples are identified as item number C078AA00052. The rose is of one-piece molded construction with petals made of soft plastic. The rose flowers are designed with a push-on flashing light inside. The flashing light stays on for a few seconds and automatically shuts off. The red rose flower and green man-made fiber woven leaves are attached to a wire stem that has been covered with green paper. The samples are being returned as you requested. The applicable subheading for the plastic Flashing Valentine Rose 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

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