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The tariff classification of the "Snowflake Lights Window Décor" from China.
Issued August 18, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N034165 (August 18, 2008)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
A photograph and descriptive literature were included with your letter. The Snowflake Lights Window Décor (Costco item 666444) consists of 10 acrylic decorative snowflakes with suction cups so that they can adhere to window panes. Each snowflake runs on the two included 3 volt lithium batteries. The snowflakes do not cast enough light to illuminate any significant area, but rather just enough light to illuminate themselves for decorative purposes.
CBP rationale
The applicable subheading for the Snowflake Lights Window Decor will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.
Full text
N034165 August 18, 2008 CLA-2-39:OT:RR:E:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of the “Snowflake Lights Window Décor” from China. Dear Ms. Morgan: In your letter dated July 25, 2008, you requested a tariff classification ruling. A photograph and descriptive literature were included with your letter. The Snowflake Lights Window Décor (Costco item 666444) consists of 10 acrylic decorative snowflakes with suction cups so that they can adhere to window panes. Each snowflake runs on the two included 3 volt lithium batteries. The snowflakes do not cast enough light to illuminate any significant area, but rather just enough light to illuminate themselves for decorative purposes. The applicable subheading for the Snowflake Lights Window Decor will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics...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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