CLA-2-39:OT:RR:NC:N4:422
Mr. Brian G. Pearce
CVS/pharmacy
One CVS Drive
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of ornamental plastic illuminated snowmen from China
Dear Mr. Pearce:
In your letter dated June 21, 2016, you requested a tariff classification ruling.
The three submitted samples are three different styles of an item that is each identified as an illuminated plastic decorative snowman, CVS item number 418061. The item is an ornamental figure of a snowman that is made of plastic. There is a textile hat on the top of each snowman head and a textile scarf around each snowman neck.
There is an orange carrot-like nose, two round black eyes and a black mouth on each snowman face. There are two plastic buttons, one below the other, on the front torso of the snowman. Two snowflake like hands are respectively attached to each of the two opposite sides of the snowman. There is a slide-switch on the bottom of each snowman that powers on and off illumination from within the snowman.
The three styles are differentiated by the color of the buttons, hat and scarf. Also, each scarf is decorated with a different pattern. Each snowman measures approximately 5” in height, not including the hat, 7” in height including the hat, 2¾” from side to side, not including the hands, 4½” from side to side including the hands and 2¾” from front to back. As you requested, the sample will be returned to you.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the illumination is powered off, the plastic article still performs the primary role of a decoration. The textile hat and scarf are subordinate embellishments to the plastic snowman figure. Therefore, it is the opinion of this office that the plastic snowman figure provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for CVS Item Number 418061 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…: statuettes and other ornamental articles…other. 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 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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division