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The tariff classification of a solar animal decoration from China
Issued January 8, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N236474 (January 8, 2013)
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The sample, item # 0-49696-72151-6, is a molded plastic chick measuring approximately 4 inches in height and 2 ½ inches in diameter, permanently mounted to a base that measures 3 ½ inches in diameter. The base incorporates a solar powered module that causes the head of the chick to swivel from side to side when exposed to bright light or sunlight. The animal decorations are also available in the form of a duck, item 0-49696-72152-3, an owl, item 0-49696-72153-0, and a parrot, item 0-49696-72154-7. You suggest classification as toys in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). The items are not toys principally designed for amusement. They are identified and used for decoration and display rather than for play or amusement.
CBP rationale
The applicable subheading for the solar animal decorations will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles.
Full text
N236474 January 8, 2013 CLA-2-36:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lynn Schab Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a solar animal decoration from China Dear Ms. Schab: In your letter dated December 10, 2012, you requested a tariff classification ruling. A sample identified as a solar animal decoration was provided with your inquiry and is being returned as you requested. The sample, item # 0-49696-72151-6, is a molded plastic chick measuring approximately 4 inches in height and 2 ½ inches in diameter, permanently mounted to a base that measures 3 ½ inches in diameter. The base incorporates a solar powered module that causes the head of the chick to swivel from side to side when exposed to bright light or sunlight. The animal decorations are also available in the form of a duck, item 0-49696-72152-3, an owl, item 0-49696-72153-0, and a parrot, item 0-49696-72154-7. You suggest classification as toys in subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS). The items are not toys principally designed for amusement. They are identified and used for decoration and display rather than for play or amusement. The applicable subheading for the solar animal decorations will be 3926.40.0000, 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, Thomas J. Russo Director National Commodity Specialist Division
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