The tariff classification of two decorative water globes from China

N340148 May 30, 2024 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Sofia Ramirez Costco Wholesale Corporation 999 Lake DriveIssaquah, WA 98027 RE:  The tariff classification of two decorative water globes from China Dear Ms. Ramirez: In your letter dated May 15, 2024, you requested a tariff classification ruling. Images were provided in lieu of a sample.                                                 The product under consideration is described as the “2pc Glass Water Globe,” item number 1739929. The base and three-dimensional figurines within the globes are wholly made from plastic resin. The globes are made of glass and filled with water. One water globe features a gold base and showcases a God of Fortune statuette, while the other features a red base and includes an Ingot Money Bank ornament. The globes measure 12.2 inches in length by 7.1 inches in width by 8.7 inches in height. They are intended to serve as tabletop decorations and will be sold as a two-piece set at retail during the Lunar and Chinese New Year celebration season. As the resin is the primary component and provides the visual appeal to these decorative globes, this office is of the opinion that the plastic imparts the essential character, General Rule of Interpretation 3(b) noted. The applicable subheading for the “2pc Glass Water Globe,” item number 1739929, 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