N083705 N0 Ruling Active

The tariff classification of water globes from China

Issued December 8, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

Styles 870-45, 870-62 and 870-64 consist of 2 ½ inch diameter water filled glass globes sitting on 1 ½ inch high plastic bases. Style 851-50 is a larger globe consisting of a 3 inch diameter glass globe on a 1 ¾ inch base. All of the globes contain iridescent flakes that scatter and fall gently through the water when shaken. The globe of Style 870-45 contains a plastic figurine of a flamingo surfing on a wave. In addition, there are three-dimensional representations of palm trees, surfboards, a lifeguard chair and a life preserver outside of the globe on the base. The globe of Style 870-62 contains a plastic figurine of a crustacean on a beach blanket under an umbrella. There are three-dimensional representations of beach chairs, umbrellas, shells, a blanket and a pail outside of the globe on the base. The globe of Style 870-64 contains a plastic figurine of a moose standing on a dock and holding a lobster. There are three-dimensional representations of a boat, a dock, seagulls and buoys outside of the globe on the base. The globe of Style 851-50 contains a plastic scene of San Diego with buildings, the ocean and a sailboat. There are three-dimensional representations of buildings, flowers, palm trees, a panda, a whale, a beach umbrella, a surfboard and the sun outside of the globe on the base.

CBP rationale

a lobster. There are three-dimensional representations of a boat, a dock, seagulls and buoys outside of the globe on the base. The globe of Style 851-50 contains a plastic scene of San Diego with buildings, the ocean and a sailboat. There are three-dimensional representations of buildings, flowers, palm trees, a panda, a whale, a beach umbrella, a surfboard and the sun outside of the globe on the base. The applicable subheading for the water globes, styles 870-45, 870-62, 870-64 and 851-50, 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/.

Full text

N083705 December 8, 2009 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Franco Grutti Seajet Express Inc. 46 Arlington Street Chelsea, MA 02150 RE: The tariff classification of water globes from China Dear Mr. Grutti: In your letter dated November 5, 2009, on behalf of Downeast Concepts Inc., you requested a tariff classification ruling. Four samples of water globes were submitted with your request. Styles 870-45, 870-62 and 870-64 consist of 2 ½ inch diameter water filled glass globes sitting on 1 ½ inch high plastic bases. Style 851-50 is a larger globe consisting of a 3 inch diameter glass globe on a 1 ¾ inch base. All of the globes contain iridescent flakes that scatter and fall gently through the water when shaken. The globe of Style 870-45 contains a plastic figurine of a flamingo surfing on a wave. In addition, there are three-dimensional representations of palm trees, surfboards, a lifeguard chair and a life preserver outside of the globe on the base. The globe of Style 870-62 contains a plastic figurine of a crustacean on a beach blanket under an umbrella. There are three-dimensional representations of beach chairs, umbrellas, shells, a blanket and a pail outside of the globe on the base. The globe of Style 870-64 contains a plastic figurine of a moose standing on a dock and holding a lobster. There are three-dimensional representations of a boat, a dock, seagulls and buoys outside of the globe on the base. The globe of Style 851-50 contains a plastic scene of San Diego with buildings, the ocean and a sailboat. There are three-dimensional representations of buildings, flowers, palm trees, a panda, a whale, a beach umbrella, a surfboard and the sun outside of the globe on the base. The applicable subheading for the water globes, styles 870-45, 870-62, 870-64 and 851-50, 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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