The tariff classification of a plastic decorative heart, owl and bear from China
Issued September 30, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
The three submitted samples, which will be returned to you as requested, are identified as follows: Light-Up EVA Heart – SKU# 985295. This item is made of red ethylene-vinyl acetate (EVA) plastic material. It is heart-shaped, has an attached polyester textile ribbon and stands upright on a flat base. There is a small switch on the bottom surface of the base that activates on/off flashing lights from within the item. The item measures approximately 3¾” across from side to side by 3½” in height by 2¼” in depth. Light-Up EVA Owl – SKU# 985297. This item is made of red ethylene-vinyl acetate (EVA) plastic material. It is spherical in shape and stands upright on a flat base. Attached pieces of felt are used for the owl’s eyes, nose, mouth, ears, wings and feet. The mouth is comprised of a series of heart shaped felt pieces. There is a small switch on the bottom surface of the base that activates on/off flashing lights from within the item. The item measures approximately 3½” in diameter. Light-Up EVA Bear – SKU# 985298. This item is made of red ethylene-vinyl acetate (EVA) plastic material. It is designed in the shape of a seated bear, has an attached polyester textile ribbon and sits upright on a flat base. There is a small switch on the bottom surface of the base that activates on/off flashing lights from within the item. The item measures approximately 3” across from side to side by 3¾” in height by 2½” in depth.
CBP rationale
The applicable subheading for SKU# 985295, SKU# 985297 and SKU# 985298 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics.
Full text
N256972 September 30, 2014 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of a plastic decorative heart, owl and bear from China Dear Mr. Prata: In your letter dated September 3, 2014, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The three submitted samples, which will be returned to you as requested, are identified as follows: Light-Up EVA Heart – SKU# 985295. This item is made of red ethylene-vinyl acetate (EVA) plastic material. It is heart-shaped, has an attached polyester textile ribbon and stands upright on a flat base. There is a small switch on the bottom surface of the base that activates on/off flashing lights from within the item. The item measures approximately 3¾” across from side to side by 3½” in height by 2¼” in depth. Light-Up EVA Owl – SKU# 985297. This item is made of red ethylene-vinyl acetate (EVA) plastic material. It is spherical in shape and stands upright on a flat base. Attached pieces of felt are used for the owl’s eyes, nose, mouth, ears, wings and feet. The mouth is comprised of a series of heart shaped felt pieces. There is a small switch on the bottom surface of the base that activates on/off flashing lights from within the item. The item measures approximately 3½” in diameter. Light-Up EVA Bear – SKU# 985298. This item is made of red ethylene-vinyl acetate (EVA) plastic material. It is designed in the shape of a seated bear, has an attached polyester textile ribbon and sits upright on a flat base. There is a small switch on the bottom surface of the base that activates on/off flashing lights from within the item. The item measures approximately 3” across from side to side by 3¾” in height by 2½” in depth. The applicable subheading for SKU# 985295, SKU# 985297 and SKU# 985298 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a rectangular plastic patch from China.
The tariff classification of a plastic solar power hanging ornament from China
The tariff classification of plastic ornamental cardholders from China
The tariff classification of plastic imitation gemstones and ornaments from China
The tariff classification of Juice drinks from Poland
The tariff classification of a plastic decorative glitter bunny from China
The tariff classification of various lighted characters from China
The tariff classification of decorative garden articles from China
The tariff classification of plastic decorative animal figures from China
The tariff classification of LED decorations from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →