The tariff classification of plastic ornaments from China

N269003 October 13, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090, 6702.10.4000 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of plastic ornaments from China Dear Ms. Ayling: In your letter dated September 8, 2015, you requested a tariff classification ruling. The three submitted samples, all of which are ornaments made of plastic, are further identified as follows: Butterfly – SKU# 192053. A tea light that is powered by one CR2032 battery is situated at the base of the butterfly. It has fiber optic threads that attach inside the tea light and spread out beneath the butterfly wings. The light is operated by an on/off switch and when turned on, the light changes colors. A suction cup is located at the bottom of the tea light which enables the item to be attached to a window or other similar surfaces. The item measures approximately 3” in height by 3” from side to side by 3” from front to back. Cross – VSN# SH3247. A tea light that is powered by three L1154 batteries is situated at the base of the cross. The light is operated by an on/off switch and when turned on, the light changes colors and illuminates throughout the clear plastic cross. The item measures approximately 6½” in height by 4” from side to side. Flower with Stem – SKU# 212902. A tea light that is powered by one CR2032 battery is situated behind the flower petals. It has fiber optic threads that attach inside the tea light and spread out along the flower petals. The light is operated by an on/off switch and when turned on, the light changes colors. The item measures approximately 11½” in height by 4¾” from side to side. All three items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic ornaments can still be used as decorations. Therefore, it is the opinion of this office that the plastic material provides all three of these items with the essential character within the meaning of GRI 3(b). As you requested, the samples will be returned to you. The applicable subheading for SKU# 192053 and VSN# SH3247 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for SKU# 212902 will be 6702.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof...: of plastics: other, including parts. The rate of duty will be 3.4 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