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The tariff classification of plastic tinsel figurines from China.
Issued September 1, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N278178 (September 1, 2016)
Tariff classification
HTS codes: 3926.40.0090, 9505.10.2500
Product description
The submitted sample identified as SKU 17493801, is an assortment of three styles of decorative figurines. The figurines measure approximately 10.5” (H) x 6.5” (W) x 5.5” (L), and are comprised of a three dimensional polypropylene frame wrapped with polyvinyl chloride cut in short strips to resemble tinsel. The first style depicts a penguin wearing a scarf and a Santa hat. The second style depicts Santa Claus. The third style depicts a generic snowman wearing a top hat and scarf. The snowman is not adorned with festive motifs.
CBP rationale
The applicable subheading for the penguin and the Santa figurines will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other. The applicable subheading for the generic snowman figurine will be 3926.40.0090, HTSUS, which provides for “Other articles of plastics…: statuettes and other ornamental articles…Other.
Full text
N278178 September 1, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0090 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic tinsel figurines from China. Dear Ms. Kessens: In your letter dated August 3, 2016, you requested a tariff classification ruling. The submitted sample identified as SKU 17493801, is an assortment of three styles of decorative figurines. The figurines measure approximately 10.5” (H) x 6.5” (W) x 5.5” (L), and are comprised of a three dimensional polypropylene frame wrapped with polyvinyl chloride cut in short strips to resemble tinsel. The first style depicts a penguin wearing a scarf and a Santa hat. The second style depicts Santa Claus. The third style depicts a generic snowman wearing a top hat and scarf. The snowman is not adorned with festive motifs. The applicable subheading for the penguin and the Santa figurines will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for the generic snowman figurine will be 3926.40.0090, 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 https://hts.usitc.gov/current. 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 Wayne Kessler at wayne.kessler.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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