The tariff classification of a plastic decoration and a plastic planter from China

N328023 September 16, 2022 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 3926.40.0090; 9903.88.15 Ms. Phoebe Wei Xiamen Hanka Home International Co., Ltd. 8/F, 17# No. 9 Building, Pingcheng North Road Xiamen, 361026 China RE: The tariff classification of a plastic decoration and a plastic planter from China Dear Ms. Wei: In your letter dated September 7, 2022, you requested a tariff classification ruling. Photographs of the items were submitted along with your request. The first item under consideration is described as a polyresin acorn decoration. The acorn nut is green, and the cap is brown in color. It is molded from one piece, measures approximately 4 inches long by 4 inches wide by 6 inches high and weighs .28 pounds. Your submission indicates two versions, one made from 100% polyresin plastic, the other 80% polyresin plastic, and 20% natural limestone powder. The second item under consideration is described as a polyresin skull planter. The skeleton skull planter is white in color. It is molded from one piece, measures approximately 7.75 inches long by 6.25 inches wide by 3.87 inches deep and weighs .89 pounds. Your submission indicates two versions, one made from 100% polyresin plastic, the other 80% polyresin plastic, and 20% natural limestone powder. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRIs), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Since no one heading in the tariff schedules covers all the components of the acorn decoration and the skull planter in combination, GRI 1 cannot be used as the basis for classification. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The acorn decoration and the skull planter containing 80% polyresin and 20% limestone are both composite goods. Both items are polyresin with a small amount of limestone powder. Polyresin is a significant component in both articles and provides the bulk of the composition of the acorn decoration and the skull planter. Therefore, the polyresin in both articles provides the essential character within the meaning of GRI 3(b). As the acorn is an ornamental article primarily made from plastic, the applicable subheading 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 general rate of duty is 5.3 percent ad valorem. As the skull planter is a household utilitarian article primarily made from plastic, the applicable subheading will be 3924.90.5650, HTSUS, which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Other: Other. Other.” The general rate of duty will be 3.4 percent ad valorem.Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above. The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Dana L. Giammanco at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division