The tariff classification of a decorative snowman from China
Issued April 15, 2011 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The sample, identified as item number H192983, is a 15 inch tall snowman wearing a hat and a scarf and holding a pine tree. The body of the snowman is composed of ethylene vinyl acetate (EVA) plastic. The snowman’s nose, eyes and mouth are made of plastic. The arms, hands and hat are made of textile fabric. The snowman’s body contains three LED lights. The battery box has an on/off switch.
CBP rationale
a pine tree. The body of the snowman is composed of ethylene vinyl acetate (EVA) plastic. The snowman’s nose, eyes and mouth are made of plastic. The arms, hands and hat are made of textile fabric. The snowman’s body contains three LED lights. The battery box has an on/off switch. You state that although the sample has only an on/off switch for activating the LED lights, the imported snowman will also have a timer option. The timer option will allow the LED lights to be turned on for 6 hours and off for 18 hours. The snowman requires three AA batteries, which are not included. 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, while the lighting feature illuminates the snowman and enhances its decorative effect, it does not provide significant illumination of the surrounding area. Consequently the snowman is not a lamp within the common meaning of the term. The applicable subheading for the decorative EVA snowman 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
N159436 April 15, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Leslie Zoe Cholula QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a decorative snowman from China Dear Ms. Cholula: In your letter dated April 6, 2011, you requested a tariff classification ruling. A sample of a decorative snowman was submitted with your letter and will be returned as requested. The sample, identified as item number H192983, is a 15 inch tall snowman wearing a hat and a scarf and holding a pine tree. The body of the snowman is composed of ethylene vinyl acetate (EVA) plastic. The snowman’s nose, eyes and mouth are made of plastic. The arms, hands and hat are made of textile fabric. The snowman’s body contains three LED lights. The battery box has an on/off switch. You state that although the sample has only an on/off switch for activating the LED lights, the imported snowman will also have a timer option. The timer option will allow the LED lights to be turned on for 6 hours and off for 18 hours. The snowman requires three AA batteries, which are not included. 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, while the lighting feature illuminates the snowman and enhances its decorative effect, it does not provide significant illumination of the surrounding area. Consequently the snowman is not a lamp within the common meaning of the term. The applicable subheading for the decorative EVA snowman 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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