CLA-2-39:OT:RR:NC:N4:421
Mr. Harry Kronenberg
Pan Asia Creations (BVI) Ltd.
1259 De Luz Road
Fallbrook, CA 92028
RE: The tariff classification of decorative LED suction cup icons from China.
Dear Mr. Kronenberg:
In your letter dated June 10, 2009, you requested a tariff classification ruling.
The LED suction cup icons consist of decorative shapes made of acrylic plastic that are designed to be secured to flat surfaces such as windows, mirrors and refrigerators by means of the attached plastic suction cups. They are imported in a wide variety of shapes and designs, such as hearts, Christmas trees, snowflakes and flags. Each decorative icon incorporates a battery operated color changing LED light that is mounted behind the decorative translucent acrylic shape. The light provides little illumination, and operates primarily to illuminate the icon rather than the surrounding area. The suction cup is affixed to the back of the light component. The items are marketed as “LED Seasonal Icons.”
The two samples submitted with your request are heart-shaped acrylic plastic suction cup icons. The acrylic hearts measure approximately 3 ¼ inches by 3 ¼ inches at the outside dimensions. The depth, including the acrylic shape, the LED light and the suction cup, is approximately 1 ½ inches. One of the hearts is decorated with a three-dimensional acrylic rose. The second heart is printed with a picture of two overlapping hearts with an arrow through them. The pierced hearts are considered to be a symbol of Valentine’s Day.
The applicable subheading for the sample LED suction cup heart icon with the rose decoration will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the LED suction cup heart icon printed with the two hearts pierced by an arrow will be 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.
In addition to the above samples you provided three pictures of LED suction cup icons with other motifs. One picture depicts icons with patriotic motifs. These icons come in various shapes, implied by their names. These icons include Style 1 - USA Heart, Style 2 - Flag Heart, Style 3 - Button, Style 4 - USA Star, Style 5 - USA Map, Style 6 - Star, Style 7 - Flag and Style 8 - Ribbon. Each of these icons is printed with at least two of the following: red and white stripes, white stars on a blue field, yellow stars, or the letters USA.
The applicable subheading for the above described patriotic themed LED suction cup icons will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
A second picture depicts LED suction cup icons with Halloween motifs. Style 0209-99140 is colored and shaped like a hand that is oozing and dripping blood. Style 0206-98902 is shaped like a ghost. Style 0205-98892 is shaped to form the word “BOO.”
The applicable subheading for the above described Halloween themed LED suction cup icons will be 9505.90.6000, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.
The final picture depicts Style 0511-98859, a set of LED suction cup icons depicting snowflakes, Christmas trees, reindeer and a sleigh loaded with wrapped gifts. These icons will be imported both individually and packaged together as a set for retail sale.
The applicable subheading the above described set, Style 0511-98859, and for individually imported LED suction cup icons in the form of reindeer, Christmas trees and gift-laden sleighs will be 9505.10.2500, HTSUS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
The applicable subheading for the LED suction cup icons in the form of snowflakes, when imported separately from the set, will be 3926.40.0000, HTSUS, which provides for other articles of plastics…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