The tariff classification of a plastic ornament with neon illumination from China
Issued September 19, 2017 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 four submitted illustrations depict items that are each identified as a 12” Neon Light Sign Table Piece. Each item is a plastic ornament that is designed to stand on a tabletop and incorporates neon lights that are powered by an included DC adaptor. The items are further identified as follows: Smile – Item Number 8804-12980. This item is in the shape of an outline of a smiley face. Peace – Item Number 8804-12992. This item is in the shape of an outline of a peace sign. Victory – Item Number 8804-12993. This item is in the shape of a hand with two fingers raised to symbolize victory. Ice Cream – Item Number 8804-12995. This item is in the shape of an outline of an ice cream cone. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the neon light is not powered on, the ornaments can still perform the primary role as decorations. Therefore, it is the opinion of this office that the plastic ornaments provide these items with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for Item Number 8804 12980, Item Number 8804 12992, Item Number 8804 12993 and Item Number 8804 12995 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
N289556 September 19, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a plastic ornament with neon illumination from China Dear Ms. Shu: In your letter dated August 23, 2017, you requested a tariff classification ruling. The four submitted illustrations depict items that are each identified as a 12” Neon Light Sign Table Piece. Each item is a plastic ornament that is designed to stand on a tabletop and incorporates neon lights that are powered by an included DC adaptor. The items are further identified as follows: Smile – Item Number 8804-12980. This item is in the shape of an outline of a smiley face. Peace – Item Number 8804-12992. This item is in the shape of an outline of a peace sign. Victory – Item Number 8804-12993. This item is in the shape of a hand with two fingers raised to symbolize victory. Ice Cream – Item Number 8804-12995. This item is in the shape of an outline of an ice cream cone. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the neon light is not powered on, the ornaments can still perform the primary role as decorations. Therefore, it is the opinion of this office that the plastic ornaments provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number 8804 12980, Item Number 8804 12992, Item Number 8804 12993 and Item Number 8804 12995 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 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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