The tariff classification of plastic decorations from China.

N323724 February 1, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.10.2500 Ms. Brandi Long Pan Asian Creations Limited Unit No. 182, 1/F, Peninsula Centre No. 67 Mody Road, Kowloon, Hong Kong China RE: The tariff classification of plastic decorations from China. Dear Ms. Long: In your letter dated January 18, 2022, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two items both identified as “11-Inch Blow Mold Tabletop Gnome,” item number 2221-11168 and item number 2221-11165, which consist of two battery-powered, illuminated decorative figures. Item number 2221-11168, referred to as Green Gnome, is a blow molded plastic gnome decoration. It has a pointed red hat covering its eyes, a green coat with a black belt, black boots, and is holding a lantern with a red mitten. The ornamental article measures approximately 5.71 inches (length) by 4.92 inches (width) by 11.02 inches (height) and includes one warm white LED light to enhance the visual appeal of this item. Although you suggest that this item could be correctly classified as a decorative article for Christmas, this item displays no festive motifs, and it would not be aberrant to display this item at any time of year. This item will be classified as an article of plastic under heading 3926. Item number 2221-11165, referred to as Red Gnome, is also a blow molded decoration. Its elongated ears stick out from under its pointed hat with its bearded face fully visible. It is dressed as Santa, wearing a classic red Santa suit, red with white trim and a black belt, black boots, and is holding a lantern. The article measures 5.43 inches (length) by 4.80 inches (width) by 11.14 inches (height) and includes one warm white LED light to enhance the visual appeal of the item. This article will be marketed and sold only as a decoration for Christmas. The applicable subheading for the “11-Inch Blow Mold Tabletop Gnome,” item number 2221-11168, Green Gnome, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” The rate of duty is 5.3 percent ad valorem The applicable subheading for item “11-Inch Blow Mold Tabletop Gnome,” item number 2221-11165, Red Gnome, will be 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. 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