The tariff classification of an acrylic water globe from China
Issued April 7, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The sample is identified as an acrylic mini water globe, item number 2954359. The water globe consists of three sections: a base, a water globe in the center and an animal figurine at the top. The globe is made of plastic and contains iridescent flakes. When shaken, the iridescent flakes scatter and fall gently through the water. The globe is battery operated with an LED light which changes colors when turned on. You have suggested classification in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, the light illuminates the center of the globe, more specifically the water portion. It does not illuminate the surrounding area and consequently is not a lamp within the common or tariff meaning of the term.
CBP rationale
The applicable subheading for the acrylic mini water globe 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
N157485 April 7, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Dennis Morse BDP International 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of an acrylic water globe from China Dear Mr. Morse: In your letter dated March 24, 2011, on behalf of Meijer Distribution, you requested a tariff classification ruling. A sample of an acrylic water globe was submitted with your letter and will be returned as requested. The sample is identified as an acrylic mini water globe, item number 2954359. The water globe consists of three sections: a base, a water globe in the center and an animal figurine at the top. The globe is made of plastic and contains iridescent flakes. When shaken, the iridescent flakes scatter and fall gently through the water. The globe is battery operated with an LED light which changes colors when turned on. You have suggested classification in subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings. However, the light illuminates the center of the globe, more specifically the water portion. It does not illuminate the surrounding area and consequently is not a lamp within the common or tariff meaning of the term. The applicable subheading for the acrylic mini water globe 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) 733-2023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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