The tariff classification of plastic tabletop decorations from China.

N302859 February 27, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.10.2500 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main St., Ste. 31 Milford, MA 01757 RE: The tariff classification of plastic tabletop decorations from China. Dear Mr. Conlon: In your letter dated January 24, 2019, you requested a tariff classification ruling. You submitted an assortment of three samples of plastic tabletop decorations, a star, a snowflake and a decorated Christmas tree identified as item number 11041276XT. Each will be sold separately. The battery-powered, light up decorations are composed of clear polypropylene plastic. Each measures approximately 3.5” in height attached to a circular base with a 1.5” diameter in either gold or silver. When activated by the slide switch on the underside of the base, a small bulb in the base, illuminates the decoration with color changing effects. Your samples will be returned. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic star, snowflake or Christmas tree can still serve as a decoration. Therefore, it is the opinion of this office that the plastic star, snowflake or Christmas tree provides this item with the essential character within the meaning of GRI 3(b). A snowflake is a winter symbol and not a recognized festive motif limited to Christmas use only. A star is not limited to Christmas use and is not a recognized festive motif. An evergreen tree decorated with a star tree topper is considered a decorated Christmas tree. The applicable subheading for item number 11041276XT, the snowflake and the star tabletop decorations, 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. The applicable subheading for item number 11041276XT, the Christmas tree tabletop decoration, will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” 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 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