The tariff classification of a plastic ornament with LED illumination from China.
Issued May 8, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You submitted a sample identified as item number 2428720, Lighted Musical Acrylic Tree. The cone-shaped article is an ornamental depiction of an evergreen tree composed of colorless, transparent acrylic. The battery-powered, lighted, plastic item measures approximately 15” in height with a diameter of approximately 7.25” at the base. When powered on by the slide switch underneath the item, the LED lighting illuminates the article and a musical tune is played. This item is considered 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 article can still perform its primary role as a decoration. Therefore, it is the opinion of this office that the acrylic tree provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for item number 2428720 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
N296216 May 8, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Marta Portillo HSNi One HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a plastic ornament with LED illumination from China. Dear Ms. Portillo: In your letter dated April 4, 2018, on behalf of The Gerson Company, you requested a tariff classification ruling. You submitted a sample identified as item number 2428720, Lighted Musical Acrylic Tree. The cone-shaped article is an ornamental depiction of an evergreen tree composed of colorless, transparent acrylic. The battery-powered, lighted, plastic item measures approximately 15” in height with a diameter of approximately 7.25” at the base. When powered on by the slide switch underneath the item, the LED lighting illuminates the article and a musical tune is played. This item is considered 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 article can still perform its primary role as a decoration. Therefore, it is the opinion of this office that the acrylic tree provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 2428720 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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