The tariff classification of a decorative lighted pumpkin from China.
Issued July 31, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The sample provided with your letter is a light-up Jack-O-Lantern. However,
CBP rationale
The applicable subheading for the decorative pumpkins will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.
Full text
N069558 July 31, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Tom Bramhall Brand Aide Inc. P.O. Box 4421 Mooresville, NC 28117 RE: The tariff classification of a decorative lighted pumpkin from China. Dear Mr. Bramhall: In your letter dated June 22, 2009, you requested a tariff classification ruling. The sample provided with your letter is a light-up Jack-O-Lantern. However, you state that the sample represents only the size, shape, material and function of the product that will be imported and not the pattern. The imported pumpkins, which are marketed as Pornkins®, will be carved with adult-themed images rather than a Jack-O-Lantern or other iconic features associated with Halloween. The style marketed as “Martini Lush” has a carving of a female figure in a martini glass. The other styles are marketed as “Table Tease,” “Back It Up” and “Cowboy.” The sample is a three-dimensional pumpkin molded of polypropylene in a one-piece construction. It does not have any applied leaves, stems or components of any other materials. The interior is fitted with an electric light, which casts enough light to illuminate the pumpkin itself but not the surrounding area. The sample is being returned as you requested. The applicable subheading for the decorative pumpkins 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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