CBP Ruling N303614 — The tariff classification of plastic antlers from China.

Tariff classification

Headings: 3926

Product description

The products under review are described as “jeweled antlers,” style numbers W11261 and W11274. Both styles feature two separate antlers that are each set into a stylized base. A thin fabric ribbon connects the two antler bases and is used to secure them to the wearer’s head. Style number W11261 is white in coloration and style number W11274 is multi-colored, both with an iridescent finish. You indicate these plastic antlers are intended to be used to accessorize a Halloween costume. They are non-specific shaped antlers and would not be considered as a festive motif. Although your request states these antlers accessorize a Halloween costume, this product is individually retail packaged, sold, and used without a specific costume, and depicted on its header card as worn by a woman in a tank top dress. As these “jeweled antlers,” style numbers W11261 and W11274, would be considered articles of plastic and as they are not provided for more specifically elsewhere,

CBP rationale

the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.

Full text

N303614 March 29, 2019 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9990 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of plastic antlers from China. Dear Ms. Benedetto: In your letter dated March 21, 2019, you requested a tariff classification ruling. Samples were provided and will be returned separately. The products under review are described as “jeweled antlers,” style numbers W11261 and W11274. Both styles feature two separate antlers that are each set into a stylized base. A thin fabric ribbon connects the two antler bases and is used to secure them to the wearer’s head. Style number W11261 is white in coloration and style number W11274 is multi-colored, both with an iridescent finish. You indicate these plastic antlers are intended to be used to accessorize a Halloween costume. They are non-specific shaped antlers and would not be considered as a festive motif. Although your request states these antlers accessorize a Halloween costume, this product is individually retail packaged, sold, and used without a specific costume, and depicted on its header card as worn by a woman in a tank top dress. As these “jeweled antlers,” style numbers W11261 and W11274, would be considered articles of plastic and as they are not provided for more specifically elsewhere, the applicable subheading will be 3926.90.9990, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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