CBP Ruling N315098 — The tariff classification of two snow globes from China.

Tariff classification

Headings: 3926

GRI rules applied: GRI 3(b)

Product description

Z. Berger & Co., Inc. Images and video clips were provided in lieu of samples. There are two snow globes under consideration. The first is described as the “Light Up Snow Globe,” style number HMG101. It features a representation of “Madame Leota” from Disney’s “Haunted Mansion” appearing to float in the globe above the black base and has switch-activated, multi-colored lighting. The second is described as the “Holiday Baby Yoda Snow Globe,” style number SWG0023. It features a representation of “The Child” (“Baby Yoda”), from “The Mandalorian” television series, sitting in its transporter pod with a red, green, and white base. For both products, the base and three-dimensional character inside are made from a plastic resin. The globe is made of glass, and the interior is filled with water and plastic glitter. As the resin is a primary component and provides the visual appeal to these decorative globes, this office is of the opinion that the plastic imparts the essential character, General Rule of Interpretation 3(b) noted.

CBP rationale

The applicable subheading for these two snow globes, style numbers HMG101 and SWG0023, will be 3926.40.0090, 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: [s]tatuettes and other ornamental articles: [o]ther.

Full text

N315098 October 19, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Francene C. Hinds JAV International, Inc. 500 Ocean Avenue East Rockaway, NY 11518 RE: The tariff classification of two snow globes from China. Dear Ms. Hinds: In your letter dated October 07, 2020, you requested a tariff classification ruling on behalf of your client, M.Z. Berger & Co., Inc. Images and video clips were provided in lieu of samples. There are two snow globes under consideration. The first is described as the “Light Up Snow Globe,” style number HMG101. It features a representation of “Madame Leota” from Disney’s “Haunted Mansion” appearing to float in the globe above the black base and has switch-activated, multi-colored lighting. The second is described as the “Holiday Baby Yoda Snow Globe,” style number SWG0023. It features a representation of “The Child” (“Baby Yoda”), from “The Mandalorian” television series, sitting in its transporter pod with a red, green, and white base. For both products, the base and three-dimensional character inside are made from a plastic resin. The globe is made of glass, and the interior is filled with water and plastic glitter. As the resin is a primary component and provides the visual appeal to these decorative globes, this office is of the opinion that the plastic imparts the essential character, General Rule of Interpretation 3(b) noted. The applicable subheading for these two snow globes, style numbers HMG101 and SWG0023, will be 3926.40.0090, 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: [s]tatuettes and other ornamental articles: [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

View original on CBP CROSS →