The tariff classification of a plastic mermaid statuette from China.
Issued October 13, 2021 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
An image was submitted in lieu of a sample. The product under consideration is described as a “Poly Mermaid Statue.” The provided image shows two identical mermaid statuettes, one is off-white in color and the other is a shade of blue-green. The statuettes both depict a mermaid with long hair, resting her face on her open hands, with her eyes closed. Her tail extends out behind her and up into the air. Per your submission, the statuette is made primarily of polyresin plastic.
CBP rationale
The applicable subheading for the plastic statuette, “Poly Mermaid Statue,” 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
N321765 October 13, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Jessica Peng Zest Garden Limited 10F, No. 143, Shih Shang Road, Shih Lin Taipei, 11168 Taiwan RE: The tariff classification of a plastic mermaid statuette from China. Dear Ms. Peng: In your letter dated September 26, 2021, you requested a tariff classification ruling. An image was submitted in lieu of a sample. The product under consideration is described as a “Poly Mermaid Statue.” The provided image shows two identical mermaid statuettes, one is off-white in color and the other is a shade of blue-green. The statuettes both depict a mermaid with long hair, resting her face on her open hands, with her eyes closed. Her tail extends out behind her and up into the air. Per your submission, the statuette is made primarily of polyresin plastic. The applicable subheading for the plastic statuette, “Poly Mermaid Statue,” 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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