The tariff classification of angel figurines from China.

N298031 June 26, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.10.3000 Ms. Krisanne Fischer C/O Bernadette Placido - Mail Code 232 Customs Compliance QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of angel figurines from China. Dear Ms. Fischer: In your letter dated June 13, 2018, you requested a tariff classification ruling. You submitted samples of three Illuminated Angel Figurines, item number H215142, which are made of polyresin and plastic and sold separately to the consumer. Each figurine measures approximately 12” in height x 7-1/2” in width x 4-1/2” in diameter at its circular base, and has a battery compartment in its base. When a slide-switch on the base’s underside is turned to the on position the figurine is illuminated. The first style, Illuminated Angel Figurine With Choir, depicts a standing, praying angel dressed in a white choir-style robe. Inside an opening in the dress are three smaller angels standing on a circular base. The angels measure approximately 3-1/2” in height x 1-3/4” across, and each plays a musical instrument. The second style, Illuminated Angel Figurine With Nativity, depicts a standing, praying angel dressed in a gold choir-style robe. Inside an opening in the dress is a Nativity scene that measures approximately 4” in height x 2-3/4” across. The scene features Joseph, Mary and the baby Jesus. The third style, Illuminated Angel Figurine With Church Scene, depicts a standing, praying angel dressed in a blue choir-style robe. Inside an opening in the dress is a church flanked by snow-dusted generic evergreen trees, which you refer to as “Christmas trees.” The church measures approximately 5” in height x 3-1/2” across. The applicable subheading for the Illuminated Angel Figurine With Choir and the Illuminated Angel Figurine With Church Scene of item number H215142 will be 3926.40.0090, 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. The applicable subheading for the Illuminated Angel Figurine With Nativity of item number H215142, will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” The rate of duty will be Free. 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 Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division