The tariff classification of a plastic ornament from China.
Issued June 26, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You submitted a photograph of an article identified as “Xmas Tree with LED Light,” item number 9046633 which consists of an assortment of two colors of a battery powered, light up, acrylic, cone-shaped decoration that you refer to as a Christmas tree. Color A is green with a white base and color B is red with a white base. Both styles are identical except for color. You suggest that this item is correctly classified as a festive article in subheading 9505.10.2500, however this office does not agree. A commonplace illuminated cone shape is not considered to be a Christmas tree. It would not be aberrant to display this item at any time during the year. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the battery is depleted or lights are not powered on, the plastic cone-shaped article can still be used as a decoration. Therefore, it is the opinion of this office that the plastic cone-shaped article provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “Xmas Tree with LED Light,” item number 9046633 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
N304706 June 26, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a plastic ornament from China. Dear Mr. Samuel: In your letter dated June 7, 2019, you requested a tariff classification ruling. You submitted a photograph of an article identified as “Xmas Tree with LED Light,” item number 9046633 which consists of an assortment of two colors of a battery powered, light up, acrylic, cone-shaped decoration that you refer to as a Christmas tree. Color A is green with a white base and color B is red with a white base. Both styles are identical except for color. You suggest that this item is correctly classified as a festive article in subheading 9505.10.2500, however this office does not agree. A commonplace illuminated cone shape is not considered to be a Christmas tree. It would not be aberrant to display this item at any time during the year. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the battery is depleted or lights are not powered on, the plastic cone-shaped article can still be used as a decoration. Therefore, it is the opinion of this office that the plastic cone-shaped article provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Xmas Tree with LED Light,” item number 9046633 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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