The tariff classification of a plastic marquee ornament with LED illumination from China
Issued November 12, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
The submitted illustration depicts an item that is identified as a 13” “Large” Harvest Pumpkin “Give Thanks” Marquee with LED Illumination, Item Number 63043967. The item is made of plastic, has a flat bottom that enables it to sit on a flat surface, is in the shape of a flat pumpkin and has the words “Give Thanks” printed on the front. Surrounding the printed words are 14 light emitting diodes (LEDs) that are powered by 3 included AAA batteries. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted and the LEDs are not powered on, the plastic ornament can still serve as a decoration. Therefore, it is the opinion of this office that the plastic ornament provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for Item Number 63043967 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.
Full text
N269758 November 12, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7/F, Tower 1, Harbor Center 1 Hok Cheung Street Hunghom, Hong Kong RE: The tariff classification of a plastic marquee ornament with LED illumination from China Dear Ms. Long: In your letter dated October 16, 2015, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a 13” “Large” Harvest Pumpkin “Give Thanks” Marquee with LED Illumination, Item Number 63043967. The item is made of plastic, has a flat bottom that enables it to sit on a flat surface, is in the shape of a flat pumpkin and has the words “Give Thanks” printed on the front. Surrounding the printed words are 14 light emitting diodes (LEDs) that are powered by 3 included AAA batteries. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted and the LEDs are not powered on, the plastic ornament can still serve as a decoration. Therefore, it is the opinion of this office that the plastic ornament provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number 63043967 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. 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
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