The tariff classification of a decorative LED snowman from China
Issued May 20, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The product is described as a miniature desktop 4-color cycling LED snowman, vendor article #ZOMH3416. The snowman measures approximately 9.5 centimeters in height by 5 centimeters in width. It is made of plastics and is decorated with a scarf and hat made of manmade textile materials. It incorporates an LED light that cycles through four alternating colors and is powered by any USB connection. The light serves to illuminate the snowman figure but does not illuminate the surrounding area. You suggest classification in subheading 9505.10.2500 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles. The generic snowman figure is a symbol of winter rather than of any holiday. A red beanie hat and scarf are not recognized festive motifs. Fiber optic colors are not recognized festive symbols.
CBP rationale
The applicable subheading for the decorative LED snowman figure will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies.
Full text
N027341 May 20, 2008 CLA-2-39:OT:RR:E:NC:N2:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Melanie Geier OfficeMax Inc. 263 Shuman Blvd. Naperville, IL 60563-1255 RE: The tariff classification of a decorative LED snowman from China Dear Ms. Geier: In your letter dated May 1, 2008, you requested a tariff classification ruling. The product is described as a miniature desktop 4-color cycling LED snowman, vendor article #ZOMH3416. The snowman measures approximately 9.5 centimeters in height by 5 centimeters in width. It is made of plastics and is decorated with a scarf and hat made of manmade textile materials. It incorporates an LED light that cycles through four alternating colors and is powered by any USB connection. The light serves to illuminate the snowman figure but does not illuminate the surrounding area. You suggest classification in subheading 9505.10.2500 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles. The generic snowman figure is a symbol of winter rather than of any holiday. A red beanie hat and scarf are not recognized festive motifs. Fiber optic colors are not recognized festive symbols. The applicable subheading for the decorative LED snowman figure will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…office or school supplies. 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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