The tariff classification of a plastic Snoopy ornament with LEDs from China
Issued November 7, 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 illustration depicts an item that is identified as a 6.5” Easter Light Up Snoopy, CVS item# 295221. This item is an ornament that is made of ethylene vinyl acetate (EVA) plastic material that is designed in the shape, form and appearance of the Peanuts character Snoopy. In addition to black ears on either side of Snoopy’s head that flop downward, there are rabbit ears of either pink or purple that stands straight up on the top of his head. There is also a matching bowtie of either pink or purple around his neck. Within the ornament is a light emitting diode (LED) that is powered by three 1.5 volt LR44 batteries. When powered on by a slide switch that is located on the bottom of the item, the color of the LED changes every five seconds. Attached to one of the rabbit ears is a tag on which is a printed depiction of the Snoopy character holding a basket of decorated eggs with the word “Peanuts” printed above the Snoopy depiction. You have suggested that this item is correctly classified in subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is a hybrid dog (Snoopy) with bunny ears. Neither a dog nor a bunny or the combination of the two is a recognized festive motif, but is generic imagery. Use of the article at times other than Easter would not be aberrant. Likewise, the colors pink and purple are not limited to Easter use. 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 or when powered off, the plastic Snoopy ornament can still serve as a decoration. Therefore, it is the opinion of this office that the plastic Snoopy ornament provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
a basket of decorated eggs with the word “Peanuts” printed above the Snoopy depiction. You have suggested that this item is correctly classified in subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is a hybrid dog (Snoopy) with bunny ears. Neither a dog nor a bunny or the combination of the two is a recognized festive motif, but is generic imagery. Use of the article at times other than Easter would not be aberrant. Likewise, the colors pink and purple are not limited to Easter use. 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 or when powered off, the plastic Snoopy ornament can still serve as a decoration. Therefore, it is the opinion of this office that the plastic Snoopy ornament provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for CVS item# 295221 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.
Full text
N291101 November 7, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Joseph Kenny Geodis USA One CVS Dr Woonsocket, RI 02895 RE: The tariff classification of a plastic Snoopy ornament with LEDs from China Dear Mr. Kenny: In your letter dated October 13, 2017, on behalf of CVS Pharmacy Corp, you requested a tariff classification ruling. The submitted illustration depicts an item that is identified as a 6.5” Easter Light Up Snoopy, CVS item# 295221. This item is an ornament that is made of ethylene vinyl acetate (EVA) plastic material that is designed in the shape, form and appearance of the Peanuts character Snoopy. In addition to black ears on either side of Snoopy’s head that flop downward, there are rabbit ears of either pink or purple that stands straight up on the top of his head. There is also a matching bowtie of either pink or purple around his neck. Within the ornament is a light emitting diode (LED) that is powered by three 1.5 volt LR44 batteries. When powered on by a slide switch that is located on the bottom of the item, the color of the LED changes every five seconds. Attached to one of the rabbit ears is a tag on which is a printed depiction of the Snoopy character holding a basket of decorated eggs with the word “Peanuts” printed above the Snoopy depiction. You have suggested that this item is correctly classified in subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. This item is a hybrid dog (Snoopy) with bunny ears. Neither a dog nor a bunny or the combination of the two is a recognized festive motif, but is generic imagery. Use of the article at times other than Easter would not be aberrant. Likewise, the colors pink and purple are not limited to Easter use. 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 or when powered off, the plastic Snoopy ornament can still serve as a decoration. Therefore, it is the opinion of this office that the plastic Snoopy ornament provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for CVS item# 295221 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
More rulings on the same tariff codes
The tariff classification of plastic letter charms from China.
The tariff classification, marking, and country of origin of plastic sculptures.
The tariff classification of a plastic water globe from China.
The tariff classification of floating figure decorations from Turkey.
The tariff classification of assorted articles from China.
The tariff classification of a craft kit from China.
The tariff classification of a bottle pouch, a bottle bumper, and a straw topper from Cambodia
The tariff classification of a plastic decorative tree from China.
The tariff classification of a plastic trophy from China.
The tariff classification of two decorative glow lamps from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →