The tariff classification of plastic wine bottle choker/pendant ornaments from China.
Issued July 11, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000
Headings: 3926
Product description
You have submitted an illustration of decorative wine bottle “Jewel” choker/ pendant ornaments, identified as assortment number EHJG-6152R/C. The snowflake shaped ornaments are made of pewter metal set with acrylic imitation gemstones in either red or clear colors and attached to a red or white ribbon. This ornament is made to hang from the neck of a wine bottle. You suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof. Decorations that are not Christmas tree ornaments cannot be classified as festive articles of chapter 95 unless they are symbols of the holiday. Snowflakes are associated with the winter season and are not symbols of the Christmas holiday. Therefore, classification of the decorative wine bottle ornaments is in chapter 39 as ornamental articles of plastics.
CBP rationale
The applicable subheading for the plastic wine bottle choker/pendant decorations will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles.
Full text
NY R04196 July 11, 2006 CLA-2-39:RR:NC:SP:221 R04196 CATEGORY: Classification TARIFF NO. 3926.40.0000 Mr. Joel G. McClure Restoration Hardware, Inc. 15 Koch Road, Suite J Corte Madera, CA 94925 RE: The tariff classification of plastic wine bottle choker/pendant ornaments from China. Dear Mr. McClure: In your letter dated June 13, 2006, you requested a classification ruling. You have submitted an illustration of decorative wine bottle “Jewel” choker/ pendant ornaments, identified as assortment number EHJG-6152R/C. The snowflake shaped ornaments are made of pewter metal set with acrylic imitation gemstones in either red or clear colors and attached to a red or white ribbon. This ornament is made to hang from the neck of a wine bottle. You suggest classification in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof. Decorations that are not Christmas tree ornaments cannot be classified as festive articles of chapter 95 unless they are symbols of the holiday. Snowflakes are associated with the winter season and are not symbols of the Christmas holiday. Therefore, classification of the decorative wine bottle ornaments is in chapter 39 as ornamental articles of plastics. The applicable subheading for the plastic wine bottle choker/pendant decorations will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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