CLA-2-39:OT:RR:NC:N4:422
Ms. Kim Howard
Mark Feldstein & Associates, Inc.
6703 Monroe Street
Sylvania, OH 43560
RE: The tariff classification of plastic ornaments from China.
Dear Ms. Howard:
In your letter dated August 21, 2018, you requested a tariff classification ruling.
You submitted two samples identified as “Holiday LED Plastic Glitter Lanterns,” item numbers L11GLC and L11GLSM. The battery powered, light up, tabletop ornaments depict lanterns and are filled with water, glycerin and glitter. The ornaments are composed of ABS (Acrylonitrile Butadiene Styrene) plastic and measure approximately 11” in height with a base measurement of approximately 4” square. When powered on, by the slide switch underneath, the LED light and small motor in the base are activated so that the water and glycerin are agitated and swirl the glitter around the figures in the center of the “lantern.” Item number L11GLC features a pair of cardinals in the center of the “lantern” and item number L11GLSM features a scene with a snowman holding a lantern with trees and woodland creatures.
These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic lantern can still serve as a decoration. Therefore, it is the opinion of this office that the plastic lantern provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the “Holiday LED Plastic Glitter Lanterns,” item numbers L11GLC and L11GLSM 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 the World Wide Web at https://hts.usitc.gov/current.
We are returning your request for a ruling on “Holiday LED Plastic Glitter Lantern,” item number L11GLTC featuring tapered LED candles inside and any related samples, exhibits, etc. The classification of the merchandise which is the subject of your request involves a consideration of whether the merchandise may be classifiable in Ch. 39.
Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(b) reads, in pertinent part:
No ruling letter will be issued with respect to any issue, which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit or any court of appeal therefrom.
As such, CBP will not issue a classification ruling with regard to your merchandise at this time. The classification determination may be impacted by court cases currently pending in the Court of International Trade. See Gerson Company v. United States, Appeal No. 18-1011 and MerchSource v. United States, Ct. No. 17-00039.
If you wish, you may resubmit your request for a prospective ruling after the appropriate court cases have been resolved. The above referenced file is hereby administratively closed.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division