The tariff classification of a solar powered plastic dragonfly mobile from China
Issued October 10, 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 submitted sample is identified as a Solar Mobile, SKU# 20220301. As you requested, the sample will be returned to you. This item is comprised of five clear plastic ornaments designed in the shape and form of five dragonflies that are suspended from a solar panel by five respective plastic cords of varying lengths. The solar panel, in turn, is hanging from a top plastic ring to which it is attached by three textile strings. The entire item, when hanging, measures approximately 27” in height from the top hook to the bottom of the lowest hanging dragonfly. There is a color light emitting diode (LED) in each of the five hanging ornaments and the solar panel contains a battery and an on/off switch that powers each LED, which constantly changes color when the switch is powered on. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic dragonflies can still be used as a decoration. Therefore, it is the opinion of this office that the plastic dragonflies provide this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for SKU# 20220301 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
N290274 October 10, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Elizabeth A McGuffin Dollar General Corp 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a solar powered plastic dragonfly mobile from China Dear Ms. McGuffin: In your letter dated September 14, 2017, you requested a tariff classification ruling. The submitted sample is identified as a Solar Mobile, SKU# 20220301. As you requested, the sample will be returned to you. This item is comprised of five clear plastic ornaments designed in the shape and form of five dragonflies that are suspended from a solar panel by five respective plastic cords of varying lengths. The solar panel, in turn, is hanging from a top plastic ring to which it is attached by three textile strings. The entire item, when hanging, measures approximately 27” in height from the top hook to the bottom of the lowest hanging dragonfly. There is a color light emitting diode (LED) in each of the five hanging ornaments and the solar panel contains a battery and an on/off switch that powers each LED, which constantly changes color when the switch is powered on. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, the plastic dragonflies can still be used as a decoration. Therefore, it is the opinion of this office that the plastic dragonflies provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for SKU# 20220301 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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