The tariff classification of heart shaped wreaths from China
Issued September 6, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The products are described as Valentine tinsel hearts, SKU #12858401. The samples are red tinsel wrapped heart shaped wreaths that measure approximately 11 inches by 11 inches. The tinsel is made from short, narrow widths of metallized plastic sheeting that have been partially, but not fully, cut from both directions, leaving the center intact. Although the tinsel gives the impression of consisting of individual narrow strips, it does not contain any individual fibers, filaments or strips that meet the tariff definition of textile components. These narrow widths of partially slit sheeting are twisted onto a double metal wire that is then wrapped around a molded plastic heart shaped frame. One of the wreaths is further decorated with hearts cut from the same type of metallized plastic sheeting. The wreaths have a ribbon loop at the top to facilitate being hung. Although you describe the samples as Valentine hearts, the wreaths are in the form of generic hearts. A heart is a ubiquitous symbol of affection. There is nothing that limits the display of these wreaths to any particular holiday and they are suitable for year round use.
CBP rationale
The applicable subheading for the tinsel hearts, SKU #12858401, 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
N245280 September 6, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Tonja Davenport Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of heart shaped wreaths from China Dear Ms. Davenport: In your letter dated August 14, 2013, you requested a tariff classification ruling. Two samples were provided with your letter and are being returned as you requested. The products are described as Valentine tinsel hearts, SKU #12858401. The samples are red tinsel wrapped heart shaped wreaths that measure approximately 11 inches by 11 inches. The tinsel is made from short, narrow widths of metallized plastic sheeting that have been partially, but not fully, cut from both directions, leaving the center intact. Although the tinsel gives the impression of consisting of individual narrow strips, it does not contain any individual fibers, filaments or strips that meet the tariff definition of textile components. These narrow widths of partially slit sheeting are twisted onto a double metal wire that is then wrapped around a molded plastic heart shaped frame. One of the wreaths is further decorated with hearts cut from the same type of metallized plastic sheeting. The wreaths have a ribbon loop at the top to facilitate being hung. Although you describe the samples as Valentine hearts, the wreaths are in the form of generic hearts. A heart is a ubiquitous symbol of affection. There is nothing that limits the display of these wreaths to any particular holiday and they are suitable for year round use. The applicable subheading for the tinsel hearts, SKU #12858401, 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, Myles B. Harmon Acting Director National Commodity Specialist Division
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