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The classification of decorative articles from China.
Issued May 16, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N216457 (May 16, 2012)
Tariff classification
HTS codes: 3926.40.0000, 9505.10.2500
Product description
You submitted two samples of a “Solar Christmas Figurine” identified as item number 9017276. The first sample, Penguin, is a three-dimensional plastic figure that measures approximately 4-1/2” in height x 3” in width at its widest width x 1-1/2” in thickness, and is affixed to a circular base that measures approximately ¾” in height x 2-1/4” in diameter. The Penguin wears a red Santa hat with white faux fur at the cuff and a white faux fur pompom at the tip, and has a blue and white scarf around his neck. The Penguin is solar-powered, so that its head and arms move when exposed to sunlight. The second sample, Snowman, is a three-dimensional generic figure that measures approximately 4-1/2” in height x 3” in width at its widest width x 2-1/4” in diameter. The Snowman is attired in a black top hat and red scarf. Unlike the Penguin, the Snowman is not decorated with any recognized festive symbols. The Snowman is solar-powered, so that its head and arms move when exposed to sunlight.
CBP rationale
The applicable subheading for the Penguin “Solar Christmas Figurine” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. The applicable subheading for the Snowman “Solar Christmas Figurine” will be 3926.40.0000, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.
Full text
N216457 May 16, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The classification of decorative articles from China. Dear Ms. Aldinger: In your letter dated May 1, 2012, you requested a tariff classification ruling. You submitted two samples of a “Solar Christmas Figurine” identified as item number 9017276. The first sample, Penguin, is a three-dimensional plastic figure that measures approximately 4-1/2” in height x 3” in width at its widest width x 1-1/2” in thickness, and is affixed to a circular base that measures approximately ¾” in height x 2-1/4” in diameter. The Penguin wears a red Santa hat with white faux fur at the cuff and a white faux fur pompom at the tip, and has a blue and white scarf around his neck. The Penguin is solar-powered, so that its head and arms move when exposed to sunlight. The second sample, Snowman, is a three-dimensional generic figure that measures approximately 4-1/2” in height x 3” in width at its widest width x 2-1/4” in diameter. The Snowman is attired in a black top hat and red scarf. Unlike the Penguin, the Snowman is not decorated with any recognized festive symbols. The Snowman is solar-powered, so that its head and arms move when exposed to sunlight. You state that the Penguin “Solar Christmas Figurine” and the Snowman “Solar Christmas Figurine” are not toys and are sold purely for decorative use only. The applicable subheading for the Penguin “Solar Christmas Figurine” will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. The applicable subheading for the Snowman “Solar Christmas Figurine” will be 3926.40.0000, HTSUS, which provides for "Other articles of plastics and articles of other materials of headings 3901 to 3914: 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 Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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