The tariff classification of a globe from China

N258627 November 20, 2014 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4905.10.0000 Ms. Christina Oropeza Williams-Sonoma Inc. 151 Union Street San Francisco, CA 94111 RE: The tariff classification of a globe from China Dear Ms. Oropeza: In your letter dated October 14, 2014, you requested a tariff classification ruling. A sample identified as a “Painted Globe Collection Flowers and Butterflies”, SKU #5515556, was submitted for our examination and is being returned to you as requested. It is a plastic sphere, 12 cm in diameter, and is printed with representations of the oceans, continents, countries, etc., of the earth. It is attached to an iron stand by means of a metal mounting that permits the sphere to be rotated. The globe is completely covered with a world map and decorated with laser cut butterfly and flower decals. While the map has been covered in some areas with flowers and butterflies, it still functions as a globe. You suggest classification as ornamental articles of plastics in subheading 3926.40.0000 of the Harmonized Tariff Schedule of the United States (HTUS). However, this item is not classified in HTS# 3926.40.0000, because it is excluded from Section VII based on Section VII note 2 which states “Except for the goods of heading 3918 or 3919, plastics, rubber and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in Chapter 49”. The applicable subheading for the “Painted Globe Collection Flowers and Butterflies”, SKU #5515556, will be 4905.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes printed: Globes. The rate of duty will be Free. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division