CLA-2-39:OT:RR:NC:N4:415
Ms. Sally Liao
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong China
RE: The tariff classification of a decorative pumpkin assortment from China.
Dear Ms. Liao:
In your letter dated August 21, 2020, you requested a tariff classification ruling.
An image was provided in lieu of a sample.
The product under consideration is described as “7[-inch] Mystical PU Pumpkin Assortment,” item number 2199-07452. It contains two nearly identical pumpkins, which are molded in one piece from polyurethane plastic. The pumpkins are both black with one featuring a crescent moon design and the other a constellation design both painted in a contrasting goldish color. They measure approximately seven inches tall, from base to top of stem, and nine inches across at the widest point. Per your correspondence, they will be sold individually.
The applicable subheading for the “7[-inch] Mystical PU Pumpkin Assortment,” item number 2199-07452, 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.
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 Kristopher Burton at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division