CBP Ruling N335093 — The tariff classification of a figurine set from China.

Tariff classification

Headings: 3926

Product description

Images were provided in lieu of a sample. The other item submitted with your request will be addressed in ruling N335041. The product under consideration is described as the “God of Fortune” set, item number 1601335. It consists of five statuettes representing the Gods of Fortune, each with slightly different poses and holding unique items. The figurines are primarily red and gold. They are approximately 5.7 inches tall and made wholly of polyresin plastic. Your submission indicates they are intended to be given as gifts for the Chinese Lunar New Year or for personal use to decorate various areas around the house.

CBP rationale

unique items. The figurines are primarily red and gold. They are approximately 5.7 inches tall and made wholly of polyresin plastic. Your submission indicates they are intended to be given as gifts for the Chinese Lunar New Year or for personal use to decorate various areas around the house. The applicable subheading for this five-piece “God of Fortune” set, item number 1601135, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.

Full text

N335093 September 13, 2023 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Soojin Jung Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a figurine set from China. Dear Ms. Jung: In your letter dated August 28, 2023, you requested a tariff classification ruling. Images were provided in lieu of a sample. The other item submitted with your request will be addressed in ruling N335041. The product under consideration is described as the “God of Fortune” set, item number 1601335. It consists of five statuettes representing the Gods of Fortune, each with slightly different poses and holding unique items. The figurines are primarily red and gold. They are approximately 5.7 inches tall and made wholly of polyresin plastic. Your submission indicates they are intended to be given as gifts for the Chinese Lunar New Year or for personal use to decorate various areas around the house. The applicable subheading for this five-piece “God of Fortune” set, item number 1601135, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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

View original on CBP CROSS →