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The tariff classification of a plastic ornament from China.
Issued October 22, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300965 (October 22, 2018)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
You submitted a photograph and detailed description of an item identified as a “Patriotic Glitter PP Table Decoration,” which consists of a three dimensional star-shaped ornament. The item consists of two pieces of polypropylene plastic cut into star shapes, that when fitted together by way of a slit, form one three dimensional, free-standing star. Each piece of the star measures approximately 9” high by 9” wide and is .12” thick. The star is covered in glitter and is available in red, silver and blue.
CBP rationale
The applicable subheading for the “Patriotic Glitter PP Table Decoration” 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
N300965 October 22, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Hoi Yiu Shek Silver Timing Limited 8/F Pioneer Place 33 Hoi Yuen Road, Kwun Tong Kowloon, Hong Kong China RE: The tariff classification of a plastic ornament from China. Dear Ms. Shek: In your letter dated October 4, 2018, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as a “Patriotic Glitter PP Table Decoration,” which consists of a three dimensional star-shaped ornament. The item consists of two pieces of polypropylene plastic cut into star shapes, that when fitted together by way of a slit, form one three dimensional, free-standing star. Each piece of the star measures approximately 9” high by 9” wide and is .12” thick. The star is covered in glitter and is available in red, silver and blue. The applicable subheading for the “Patriotic Glitter PP Table Decoration” 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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