N252593 N2 Ruling Active

The tariff classification of a mini wall lamp decal from China

Issued May 14, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.40.0000

Headings: 3926

Product description

5” (H) x 6.25” (W) x .50” (D). The sticker is made of polyvinyl chloride (PVC) plastic and has an adhesive backing to secure it to a wall or other flat surface. The sticker is designed to look like a lamp with a curved shade and rounded shaft with scrollwork arms adorned with imitation crystals. Touching the shade activates three small LED lights, which turn off automatically in less than one minute. The lights are powered by a non-rechargeable, non-replaceable battery. The lights function merely to enhance the decorative effect of the sticker and provide negligible illumination to the surrounding area. The sample is being returned as you requested.

CBP rationale

The applicable subheading for the mini wall lamp decal will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.

Full text

N252593 May 14, 2014 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Denise Young-Sang Office Depot 6600 North Military Trail Boca Raton, FL 33496 RE: The tariff classification of a mini wall lamp decal from China Dear Ms. Young-Sang: In your letter dated April 11, 2014, you requested a tariff classification ruling. The sample provided with your letter, described as a mini wall lamp decal, is a three-dimensional plastic sticker that measures approximately 10.5” (H) x 6.25” (W) x .50” (D). The sticker is made of polyvinyl chloride (PVC) plastic and has an adhesive backing to secure it to a wall or other flat surface. The sticker is designed to look like a lamp with a curved shade and rounded shaft with scrollwork arms adorned with imitation crystals. Touching the shade activates three small LED lights, which turn off automatically in less than one minute. The lights are powered by a non-rechargeable, non-replaceable battery. The lights function merely to enhance the decorative effect of the sticker and provide negligible illumination to the surrounding area. The sample is being returned as you requested. The applicable subheading for the mini wall lamp decal 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 [email protected] Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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