The tariff classification of a plastic decoration from China.
Issued May 31, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
Images were submitted in lieu of a sample. The product under consideration is described as a “LED plastic tabletop” decoration, item number 11044508. It is made overwhelmingly with polypropylene plastic with a minor amount of metal. The article is shaped like an astronaut standing next to the moon. There is a built-in light emitting diode (LED), powered by a button cell battery, which illuminates the moon. This article utilizes light to enhance the visual appeal of the product. We note that it remains ornamental even when the light is not in use, and any lighting of the surrounding area, if any, is merely incidental to its use as a decoration. The statuette will measure 5.5 inches (length) by 3 inches (width) by 5.75 inches (height). As this ornamental article is primarily made from plastic,
CBP rationale
the applicable subheading for this “LED plastic tabletop” spaceman and moon decoration, item number 11044508, 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
N326144 May 31, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of a plastic decoration from China. Dear Mr. Conlon: In your letter dated May 17, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as a “LED plastic tabletop” decoration, item number 11044508. It is made overwhelmingly with polypropylene plastic with a minor amount of metal. The article is shaped like an astronaut standing next to the moon. There is a built-in light emitting diode (LED), powered by a button cell battery, which illuminates the moon. This article utilizes light to enhance the visual appeal of the product. We note that it remains ornamental even when the light is not in use, and any lighting of the surrounding area, if any, is merely incidental to its use as a decoration. The statuette will measure 5.5 inches (length) by 3 inches (width) by 5.75 inches (height). As this ornamental article is primarily made from plastic, the applicable subheading for this “LED plastic tabletop” spaceman and moon decoration, item number 11044508, 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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