The tariff classification of the "Crystal Art Lighted Puppy" from China.
Issued November 22, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The Crystal Art Lighted Puppy (style #5612) consists of a “crystal” plastic puppy figurine packaged with stickers and 4 markers to decorate the puppy. A plastic base with a battery-powered light is included so that the puppy can be lit up. All these items are packaged for retail sale and are classified together as a set in the tariff provision that imparts the essential character of the set. The essential character is imparted by the plastic puppy figurine.
CBP rationale
The applicable subheading for the Crystal Art Lighted Puppy 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.
Full text
NY L88693 November 22, 2005 CLA-2-39:RR:NC:SP:221 L88693 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of the “Crystal Art Lighted Puppy” from China. Dear Mr. Maher: In your letter dated November 3, 2005, on behalf of Roseart Industries, you requested a tariff classification ruling. A sample was provided with your letter. The Crystal Art Lighted Puppy (style #5612) consists of a “crystal” plastic puppy figurine packaged with stickers and 4 markers to decorate the puppy. A plastic base with a battery-powered light is included so that the puppy can be lit up. All these items are packaged for retail sale and are classified together as a set in the tariff provision that imparts the essential character of the set. The essential character is imparted by the plastic puppy figurine. The applicable subheading for the Crystal Art Lighted Puppy 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. 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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