The tariff classification of a decorative polyresin statuette from China.
Issued March 31, 2023 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 “Mickey & Minnie Skiing,” style number 34DYDXX0. This decorative article, which is made predominately from polyresin plastic, features “Mickey Mouse” and “Minnie Mouse” holding hands while on skis. They stand upon a base that has the appearance of snow and around them is a polypropylene brush tree and a metal sign that reads, “Bunny Hill.” This is a static piece that does not move nor play music. This item is 4 ¼ inches high by 6 ½ inches wide by 4 ½ inches deep and is intended for tabletop display. In your request, you inquire whether this would be classified as festive décor under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). We note that this item is not constructed in a manner that intrinsically links it with any particular holiday. Further, it would not be aberrant to display it at any time of the year. As such, this would be classified according to the constituent material of the ornamental statuette, which in this instance is polyresin plastic.
CBP rationale
hands while on skis. They stand upon a base that has the appearance of snow and around them is a polypropylene brush tree and a metal sign that reads, “Bunny Hill.” This is a static piece that does not move nor play music. This item is 4 ¼ inches high by 6 ½ inches wide by 4 ½ inches deep and is intended for tabletop display. In your request, you inquire whether this would be classified as festive décor under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). We note that this item is not constructed in a manner that intrinsically links it with any particular holiday. Further, it would not be aberrant to display it at any time of the year. As such, this would be classified according to the constituent material of the ornamental statuette, which in this instance is polyresin plastic. The applicable subheading for the “Mickey & Minnie Skiing,” style number 34DYDXX0, 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.
Full text
N331597 March 31, 2023 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 a decorative polyresin statuette from China. Dear Ms. Chen: In your letter dated March 17, 2023, you requested a tariff classification ruling. A sample was submitted and will be returned separately. The product under consideration is described as “Mickey & Minnie Skiing,” style number 34DYDXX0. This decorative article, which is made predominately from polyresin plastic, features “Mickey Mouse” and “Minnie Mouse” holding hands while on skis. They stand upon a base that has the appearance of snow and around them is a polypropylene brush tree and a metal sign that reads, “Bunny Hill.” This is a static piece that does not move nor play music. This item is 4 ¼ inches high by 6 ½ inches wide by 4 ½ inches deep and is intended for tabletop display. In your request, you inquire whether this would be classified as festive décor under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS). We note that this item is not constructed in a manner that intrinsically links it with any particular holiday. Further, it would not be aberrant to display it at any time of the year. As such, this would be classified according to the constituent material of the ornamental statuette, which in this instance is polyresin plastic. The applicable subheading for the “Mickey & Minnie Skiing,” style number 34DYDXX0, 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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