The tariff classification of a light up plastic bunny from China.
Issued January 22, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The light up bunny (Style No. 20099) is used as a home decoration. It is composed of ethylene vinyl acetate (EVA) plastic and has polyester textile ears with a wire support. The bunny is approximately 10 inches in height. It is available in blue, white or pink and is depicted holding a stuffed textile fabric carrot and wearing a white organza ribbon around its neck. The bunny has a small glowing light inside the torso that changes color. This light does not illuminate a room and is not powerful enough to light up an area outside of the bunny. The light serves only to enhance the decorative value of the bunny. Although you describe this product as a light up Easter bunny, there are no features on this bunny to associate it with Easter. The sample is being returned as you requested.
CBP rationale
a stuffed textile fabric carrot and wearing a white organza ribbon around its neck. The bunny has a small glowing light inside the torso that changes color. This light does not illuminate a room and is not powerful enough to light up an area outside of the bunny. The light serves only to enhance the decorative value of the bunny. Although you describe this product as a light up Easter bunny, there are no features on this bunny to associate it with Easter. The sample is being returned as you requested. The applicable subheading for the light up bunny will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
Full text
N004857 January 22, 2007 CLA-2-39:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a light up plastic bunny from China. Dear Mr. Williams: In your letter dated December 12, 2006, you requested a tariff classification ruling. A sample was provided with your letter. The light up bunny (Style No. 20099) is used as a home decoration. It is composed of ethylene vinyl acetate (EVA) plastic and has polyester textile ears with a wire support. The bunny is approximately 10 inches in height. It is available in blue, white or pink and is depicted holding a stuffed textile fabric carrot and wearing a white organza ribbon around its neck. The bunny has a small glowing light inside the torso that changes color. This light does not illuminate a room and is not powerful enough to light up an area outside of the bunny. The light serves only to enhance the decorative value of the bunny. Although you describe this product as a light up Easter bunny, there are no features on this bunny to associate it with Easter. The sample is being returned as you requested. The applicable subheading for the light up bunny will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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