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The tariff classification of a plastic ornament from the Philippines.
Issued April 2, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N295120 (April 2, 2018)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
The submitted sample is identified as the “Pumpkin Tree Topiary,” item number 161407. The item is an ornamental stack of two large molded plastic pumpkins with the larger one on the bottom. Each pumpkin is molded from a single piece of predominantly polyester resin and styrene plastic. When assembled, the item features the printed silhouette of a black tree with bare branches. The item measures approximately 29” in height and approximately 16” in diameter at the widest point of the base. The item features small holes placed throughout that would allow light from a battery powered source to escape. No light source will be imported with the item. With or without light, the ornament would still perform its primary role as a decoration.
CBP rationale
The applicable subheading for item number 161407 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
N295120 April 2, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Hailey Yonker HSNi 1 HSN Drive St. Petersburg, FL 33716 RE: The tariff classification of a plastic ornament from the Philippines. Dear Ms. Yonker: In your letter dated February 26, 2018, you requested a tariff classification ruling. The submitted sample is identified as the “Pumpkin Tree Topiary,” item number 161407. The item is an ornamental stack of two large molded plastic pumpkins with the larger one on the bottom. Each pumpkin is molded from a single piece of predominantly polyester resin and styrene plastic. When assembled, the item features the printed silhouette of a black tree with bare branches. The item measures approximately 29” in height and approximately 16” in diameter at the widest point of the base. The item features small holes placed throughout that would allow light from a battery powered source to escape. No light source will be imported with the item. With or without light, the ornament would still perform its primary role as a decoration. The applicable subheading for item number 161407 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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