The tariff classification of a plastic statuette from China.
Issued September 16, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
The product under consideration is described as a “19-inch Angel with Metal Wings,” QVC Item Number H231474. Per your submission, the polyresin statuette body is made primarily of plastic, and the detachable wings are made of metal. The angel is silver in coloration, with an antiqued appearance, and is positioned as though looking down at the harp she is playing. As the polyresin component predominates in both weight and value for this article, 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 the plastic statuette “19-inch Angel with Metal Wings,” QVC Item Number H231474, 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
N321473 September 16, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Krisanne Fischer Geodis USA, Inc. 965 West Maple Drive Southampton, PA 18966 RE: The tariff classification of a plastic statuette from China. Dear Ms. Fischer: In your letter dated September 2, 2021, you requested a tariff classification ruling on behalf of your client, QVC, Inc. A sample was provided and will be returned separately. The product under consideration is described as a “19-inch Angel with Metal Wings,” QVC Item Number H231474. Per your submission, the polyresin statuette body is made primarily of plastic, and the detachable wings are made of metal. The angel is silver in coloration, with an antiqued appearance, and is positioned as though looking down at the harp she is playing. As the polyresin component predominates in both weight and value for this article, this office is of the opinion that the plastic imparts the essential character, General Rule of Interpretation 3(b) noted. The applicable subheading for the plastic statuette “19-inch Angel with Metal Wings,” QVC Item Number H231474, 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
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