CBP Ruling N238585 — The tariff classification of a tinsel branch with LED lights from China

Tariff classification

Headings: 3926

Product description

Item A073AA01920 is a 32 inch tinsel branch illuminated with 10 white LED lights. It will be imported in three colors: red, gold and silver. It uses three AAA batteries which are not included and works on a timer that keeps the lights on for 6 hours and off for 18 hours. The lights do not illuminate the surrounding area, but merely illuminate and enhance the decorative branch. The branch is made of multiple tinsel strands made from metallized polyvinyl chloride (PVC) sheeting. The tinsel strands are made by cutting the sheeting at narrow intervals to resemble tapered strips. The strips have not been cut completely through, leaving a solid bottom border that is rolled and secured to the stem with colored paper. This method of construction gives the impression that the tinsel consists of individual strips. Interspersed among the tinsel strips are five tinsel-covered foam plastic balls, each on a wrapped metal wire “stem.” Although described as a lighted branch, the product does not resemble natural foliage.

CBP rationale

The applicable subheading for the tinsel branch with LED lights 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

N238585 March 12, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a tinsel branch with LED lights from China Dear Ms. Liu: In your letter dated February 1, 2013, you requested a tariff classification ruling. Three samples were provided and are being returned as you requested. Item A073AA01920 is a 32 inch tinsel branch illuminated with 10 white LED lights. It will be imported in three colors: red, gold and silver. It uses three AAA batteries which are not included and works on a timer that keeps the lights on for 6 hours and off for 18 hours. The lights do not illuminate the surrounding area, but merely illuminate and enhance the decorative branch. The branch is made of multiple tinsel strands made from metallized polyvinyl chloride (PVC) sheeting. The tinsel strands are made by cutting the sheeting at narrow intervals to resemble tapered strips. The strips have not been cut completely through, leaving a solid bottom border that is rolled and secured to the stem with colored paper. This method of construction gives the impression that the tinsel consists of individual strips. Interspersed among the tinsel strips are five tinsel-covered foam plastic balls, each on a wrapped metal wire “stem.” Although described as a lighted branch, the product does not resemble natural foliage. The applicable subheading for the tinsel branch with LED lights 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, Thomas J. Russo Director National Commodity Specialist Division

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