10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of acrylic ornaments from China.
Issued February 6, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N302367 (February 6, 2019)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You submitted photographs and a detailed description of two items identified as the “Xmas Mini Acrylic Deer Ornament,” item number 9240-09842, and the “Xmas Mini Acrylic Polar Bear Ornament,” item number 9240-08844. Both items are battery powered, light–up ornaments made of clear acrylic with tiny blue, green and white light bulbs inside. The items are powered on by a slide switch on the belly of the deer or on the underside of the polar bear. The ornament depicting a deer measures approximately 7.0”(L) x 2.4”(W) x 9.0”(H) and the ornament depicting a polar bear measures approximately 5.5”(L) x 4.3”(W) x 8.0”(H). Your request states that these items are marketed and sold exclusively as decorations for Christmas, however a commonplace deer and polar bear are not limited to Christmas use only. These items can be displayed with or without lights. These items are considered composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic articles can still perform their primary role as a decorations. Therefore, it is the opinion of this office that the acrylic deer and polar bear provides these items with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “Xmas Mini Acrylic Deer Ornament,” item number 9240-09842, and the “Xmas Mini Acrylic Polar Bear Ornament,” item number 9240-08844, 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
N302367 February 6, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of acrylic ornaments from China. Dear Ms. Shu: In your letter dated December 12, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of two items identified as the “Xmas Mini Acrylic Deer Ornament,” item number 9240-09842, and the “Xmas Mini Acrylic Polar Bear Ornament,” item number 9240-08844. Both items are battery powered, light–up ornaments made of clear acrylic with tiny blue, green and white light bulbs inside. The items are powered on by a slide switch on the belly of the deer or on the underside of the polar bear. The ornament depicting a deer measures approximately 7.0”(L) x 2.4”(W) x 9.0”(H) and the ornament depicting a polar bear measures approximately 5.5”(L) x 4.3”(W) x 8.0”(H). Your request states that these items are marketed and sold exclusively as decorations for Christmas, however a commonplace deer and polar bear are not limited to Christmas use only. These items can be displayed with or without lights. These items are considered composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic articles can still perform their primary role as a decorations. Therefore, it is the opinion of this office that the acrylic deer and polar bear provides these items with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Xmas Mini Acrylic Deer Ornament,” item number 9240-09842, and the “Xmas Mini Acrylic Polar Bear Ornament,” item number 9240-08844, 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
More rulings on the same tariff codes
The tariff classification of collectible miniature studio equipment from Belgium.
The tariff classification of ornamental craft kits from China.
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.
Follow N302367
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.