The tariff classification of plastic table decorations from Taiwan.
Issued January 13, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The ornaments depict cartoon characters, specifically Minnie Mouse, Mickey Mouse and Winnie the Pooh. Each ornament depicts the head of the cartoon character on a tapered base and resembles a water globe. The heads are filled with water and glitter. A switch at the bottom of the base activates a battery operated light in the water-filled head area. The lighting feature of each ornament does not provide enough light to illuminate an area, but is designed only to illuminate the ornament itself. Although the objects are described as Halloween decorations and incorporate some aspects reminiscent of pumpkins, they are not readily identifiable as Jack-O-Lanterns due to the exaggerated cartoon features such as the snouts and ears. As you requested, the samples will be returned.
CBP rationale
The applicable subheading for the plastic lighted table decorations, Item A079EA00612, 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
N047222 January 13, 2009 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of plastic table decorations from Taiwan. Dear Mr. Crago: In your letter dated December 10, 2008, you requested a tariff classification ruling. The “Halloween Plastic Lighted Table Decoration” (Item Number A079EA00612) consists of an assortment of three plastic ornaments, approximately 4 inches in height. A sample of each was provided with your letter. The ornaments depict cartoon characters, specifically Minnie Mouse, Mickey Mouse and Winnie the Pooh. Each ornament depicts the head of the cartoon character on a tapered base and resembles a water globe. The heads are filled with water and glitter. A switch at the bottom of the base activates a battery operated light in the water-filled head area. The lighting feature of each ornament does not provide enough light to illuminate an area, but is designed only to illuminate the ornament itself. Although the objects are described as Halloween decorations and incorporate some aspects reminiscent of pumpkins, they are not readily identifiable as Jack-O-Lanterns due to the exaggerated cartoon features such as the snouts and ears. As you requested, the samples will be returned. The applicable subheading for the plastic lighted table decorations, Item A079EA00612, 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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