The tariff classification of decorative polyresin pumpkins from China.
Issued December 22, 2022 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
Product description
The product under consideration is described as a “Polyresin LED Mickey Pumpkin Sitabout.” It comes in two versions, style numbers 33DYDIXBLACK and 33DYDIXWHITE. They appear to be identical except one comes in black and the other white. The pumpkins are formed in one piece from polyresin plastic and feature an internal, battery powered, LED light intended to illuminate and enhance these ornamental articles’ decorative appeal. The body of the pumpkins have carved out shapes, including stars, crescent moons, and “Mickey Mouse” heads. They are 7 ¼ inches high by 6 ¾ inches wide by 6 ¾ inches deep and are intended for indoor use. In your request, you inquire whether these would be classified as festive décor under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We note that these items are not constructed in a manner that intrinsically links them with any particular holiday. Further, it would not be aberrant to display them at any time of the year. As such, these would be classified according to the constituent material of the ornamental pumpkins, which in this instance is polyresin plastic.
CBP rationale
The applicable subheading for the “Polyresin LED Mickey Pumpkin Sitabout,” style numbers 33DYDIXBLACK and 33DYDIXWHITE, will be 3926.40.0090, 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
N329828 December 22, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Esther Chen Kohl’s, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of decorative polyresin pumpkins from China. Dear Ms. Chen: In your letter dated December 12, 2022, you requested a tariff classification ruling. Samples were submitted and will be returned separately. The product under consideration is described as a “Polyresin LED Mickey Pumpkin Sitabout.” It comes in two versions, style numbers 33DYDIXBLACK and 33DYDIXWHITE. They appear to be identical except one comes in black and the other white. The pumpkins are formed in one piece from polyresin plastic and feature an internal, battery powered, LED light intended to illuminate and enhance these ornamental articles’ decorative appeal. The body of the pumpkins have carved out shapes, including stars, crescent moons, and “Mickey Mouse” heads. They are 7 ¼ inches high by 6 ¾ inches wide by 6 ¾ inches deep and are intended for indoor use. In your request, you inquire whether these would be classified as festive décor under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS). We note that these items are not constructed in a manner that intrinsically links them with any particular holiday. Further, it would not be aberrant to display them at any time of the year. As such, these would be classified according to the constituent material of the ornamental pumpkins, which in this instance is polyresin plastic. The applicable subheading for the “Polyresin LED Mickey Pumpkin Sitabout,” style numbers 33DYDIXBLACK and 33DYDIXWHITE, will be 3926.40.0090, 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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