The tariff classification of "Butterfly Garden Art" from China.
Issued November 14, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The sample is a hanging decoration consisting of 6 acrylic plastic butterflies suspended on a string that hangs from a plastic hook. The suspended butterflies alternate in color and size and are interspersed with small plastic mirrors and beads within and between the butterflies. The approximate overall length is 30 inches. The three large butterflies measure 4 inches at their widest point. The three small butterflies measure 2.5 inches at their widest point. This item will be marketed as a garden decoration. The essential character is imparted by the plastic butterflies, which account for most of the weight and value of the item. The sample is being returned as you requested.
CBP rationale
The applicable subheading for the Butterfly Garden Art decoration 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.
Full text
N042236 November 14, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lorrianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg. PA 17105 RE: The tariff classification of “Butterfly Garden Art” from China. Dear Ms. Aldinger: In your letter dated October 14, 2008, you requested a tariff classification ruling. The sample provided with your letter is identified as Butterfly Garden Art, Item #9004536. The sample is a hanging decoration consisting of 6 acrylic plastic butterflies suspended on a string that hangs from a plastic hook. The suspended butterflies alternate in color and size and are interspersed with small plastic mirrors and beads within and between the butterflies. The approximate overall length is 30 inches. The three large butterflies measure 4 inches at their widest point. The three small butterflies measure 2.5 inches at their widest point. This item will be marketed as a garden decoration. The essential character is imparted by the plastic butterflies, which account for most of the weight and value of the item. The sample is being returned as you requested. The applicable subheading for the Butterfly Garden Art decoration 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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