The tariff classification of a plastic Christmas tree stand with a plastic decorative watering container from China

N042855 November 26, 2008 CLA-2-39:OT:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 3924.90.5600 Charles S. Parisi Parisi Services, Inc. 11105 South La Cienega Blvd Los Angeles, CA 90045 RE: The tariff classification of a plastic Christmas tree stand with a plastic decorative watering container from China Dear Mr. Parisi: In your letter dated October 8, 2008, on behalf of United International Imports, you requested a tariff classification ruling. The submitted sample is identified as an EZ Fill Snowman. This item is comprised of a plastic cylindrical receptacle that is designed to hold a Christmas tree (not included) and a plastic container that is designed in the form of a three dimensional representation of a snowman. The tree stand measures approximately 9 inches in diameter. The snowman container stands approximately 16 inches in height and is designed to be filled with water when in use. The snowman is imported with a removable plastic black cap and a knitted red and green scarf. Also included in the importation is a clear plastic tube or hose, which measures approximately four feet in length. The purchaser will attach one end of the hose to a nozzle like extension that is situated on the lower back of the snowman, approximately 2-1/2 inches from the bottom of the snowman. The other end of the hose will be attached to a nozzle like extension on one of the sides of the tree stand, approximately 1 inch from the bottom of the tree stand. When the snowman is filled with water up to the snowman’s neck, the water will naturally siphon into the Christmas tree stand through the hose. As the water level in the snowman lowers, a foam plastic ball that is suspended by a plastic rod within the snowman lowers as well. The ball pulls on a plastic lever which, in turn, pulls down the plastic eye lids of the snowman . When the eye lids are completely lowered, thereby covering the eyes, the snowman needs to be filled with more water. The importation also includes four metal legs for the tree stand, as well as four metal butterfly bolts and four metal U-supports. When assembled, the four butterfly bolts are respectively inserted into four apertures on the tree stand, one on each side. In turn, each butterfly bolt will be terminated with a U-support, each of which will press against the tree, thereby holding the tree in place. This item is considered to be a composite good within the meaning of General Rule of Interpretation. (GRI) 3. The purpose of this item is to act as a watering system for a Christmas tree. As such, the water will be contained in the plastic snowman and will be siphoned into the plastic tree stand. The metal components serve the subordinate role of supporting the tree and the stand. Therefore, it is the opinion of this office that the plastic snowman and the plastic tree stand provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the EZ Fill Snowman will be 3924.90.5600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: other. The rate of duty will be 3.4 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 Gary Kalus at (646) 733-3055. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division