CBP Ruling N167058 — The tariff classification of ornamental plastic tie-ons from China

Tariff classification

Headings: 3926

Product description

The tie-ons measure between 2 inches and 2 ¼ inches in height and are designed in the shapes of various Disney characters, each holding a gift package. The articles, which are described on the box as bas relief characters, are not full figured representations of the Disney characters. Rather, the front is a painted, three dimensional representation of the character while the back is white and flat. There is a ring at the top of each figure with a braided string tied through the loop. These types of articles are generally used as gift package decorations, with the string used as a means to attach the decoration to the wrapped gift. As you requested, the samples will be returned.

CBP rationale

a gift package. The articles, which are described on the box as bas relief characters, are not full figured representations of the Disney characters. Rather, the front is a painted, three dimensional representation of the character while the back is white and flat. There is a ring at the top of each figure with a braided string tied through the loop. These types of articles are generally used as gift package decorations, with the string used as a means to attach the decoration to the wrapped gift. As you requested, the samples will be returned. The applicable subheading for the ornamental plastic tie-ons 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

N167058 June 14, 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, Oregon 97208-8829 RE: The tariff classification of ornamental plastic tie-ons from China Dear Mr. Anuschat: In your letter dated May 9, 2011, on behalf of Fred Meyer, Inc./The Kroeger Co., you requested a tariff classification ruling. The sample provided with your letter is a boxed assortment of five ornamental plastic tie-ons identified as SKU 1HCM 1116. The tie-ons measure between 2 inches and 2 ¼ inches in height and are designed in the shapes of various Disney characters, each holding a gift package. The articles, which are described on the box as bas relief characters, are not full figured representations of the Disney characters. Rather, the front is a painted, three dimensional representation of the character while the back is white and flat. There is a ring at the top of each figure with a braided string tied through the loop. These types of articles are generally used as gift package decorations, with the string used as a means to attach the decoration to the wrapped gift. As you requested, the samples will be returned. The applicable subheading for the ornamental plastic tie-ons 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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