The tariff classification of plastic ornaments from China.
Issued May 17, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000, 3926.40.0090
Product description
You submitted a sample and a detailed description for item 390911, a “set of plastic Halloween ornaments.” The sample consists of five plastic ornaments that are packaged together in a clear, acetate container. Each ornament has a different design, measures approximately 6” in diameter, and has a wire loop on top for hanging. The ornaments are as follows: a sparkly orange pumpkin, a sparkly black sphere with a diamond design, a black sphere with an orange spider web, a white sphere with a simulated ghost face, and an orange sphere with an imitation jack-o-lantern face. Although the Halloween and non-Halloween plastic ornaments are packaged together, they are not used in conjunction with one another on a specific occasion.
CBP rationale
The applicable subheading for the a black sphere with an orange spider web, the white sphere with a simulated ghost face, and the orange sphere with an imitation jack-o-lantern face plastic ornaments will be 9505.90.6000, 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: Other: Other. The applicable subheading for the sparkly orange pumpkin and the sparkly black sphere with a diamond design plastic ornaments will be 3926.40.0090, HTSUS, which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.
Full text
N304046 May 17, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 3926.40.0090 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of plastic ornaments from China. Dear Mr. Kenny: In your letter dated April 22, 2019, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted a sample and a detailed description for item 390911, a “set of plastic Halloween ornaments.” The sample consists of five plastic ornaments that are packaged together in a clear, acetate container. Each ornament has a different design, measures approximately 6” in diameter, and has a wire loop on top for hanging. The ornaments are as follows: a sparkly orange pumpkin, a sparkly black sphere with a diamond design, a black sphere with an orange spider web, a white sphere with a simulated ghost face, and an orange sphere with an imitation jack-o-lantern face. Although the Halloween and non-Halloween plastic ornaments are packaged together, they are not used in conjunction with one another on a specific occasion. The applicable subheading for the a black sphere with an orange spider web, the white sphere with a simulated ghost face, and the orange sphere with an imitation jack-o-lantern face plastic ornaments will be 9505.90.6000, 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: Other: Other.” The rate of duty will be Free. The applicable subheading for the sparkly orange pumpkin and the sparkly black sphere with a diamond design plastic ornaments 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. 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
More rulings on the same tariff codes
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of patriotic wall signs from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →