The tariff classification of a light-up bear from China
Issued January 21, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The decorative item is in the shape of a seated bear measuring approximately 5 ¼ inches in height and 3 ½ inches at its greatest width. The bear is composed of translucent red, pink or white plastic pellets melted together in a process that produces a crystal-like effect with small openings scattered throughout the surface. A battery-operated lighting feature inside the torso flashes alternating colors of light at one second intervals. The light does not significantly illuminate a dark room, but serves primarily to illuminate the plastic bear itself for decorative purposes. The bear has a fabric ribbon bow decorated with hearts at its neck and holds a stuffed fabric heart-shaped sign that is printed with the phrase “I LOVE YOU.” The sample is being returned as you requested.
CBP rationale
The applicable subheading for the light-up bear 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
N142355 January 21, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Paul Anuschat Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a light-up bear from China Dear Mr. Anuschat: In your letter dated December 29, 2010, on behalf of Fred Meyer, Inc./The Kroger Co., you requested a tariff classification ruling. The sample submitted with your request is identified as a Valentine Light-Up Bear, Model VF26377B. The decorative item is in the shape of a seated bear measuring approximately 5 ¼ inches in height and 3 ½ inches at its greatest width. The bear is composed of translucent red, pink or white plastic pellets melted together in a process that produces a crystal-like effect with small openings scattered throughout the surface. A battery-operated lighting feature inside the torso flashes alternating colors of light at one second intervals. The light does not significantly illuminate a dark room, but serves primarily to illuminate the plastic bear itself for decorative purposes. The bear has a fabric ribbon bow decorated with hearts at its neck and holds a stuffed fabric heart-shaped sign that is printed with the phrase “I LOVE YOU.” The sample is being returned as you requested. The applicable subheading for the light-up bear 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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