CLA-2-39:OT:RR:NC:N4:415
Vanitha Gurusamy
Hatley Little Blue House
4001 Boulevard, Côte Vertu Ouest
Saint-Laurent, QC H4R 1R5
Canada
RE: The tariff classification of two polyresin snow globes from China.
Dear Ms. Gurusamy:
In your letter dated November 1, 2023, you requested a tariff classification ruling.
A sample was submitted and will be retained as requested. We note that the description and image provided did not match the presented sample, but you confirmed that their principal difference is their ornamental design and would like a classification determination on both items. The base and the interior figurines are made from polyresin, which you indicate is 100 percent plastic resin. The globe is made of glass, and it is filled with small glitter, artificial snowflakes, and purified water that is mixed with an anti-freeze solution. The diameter of the globes are 2.5 inches, and the height of the bases are 1.25 inches. They are intended to serve as tabletop decorations.
The first product is described as the “Sledding Friends Mini Snow Globe,” item number GL1WIAN085. The base features snowy mountains with green pine trees. Within the clear glass globe is a snow-covered pine tree, and a moose and a bear riding on a red sled. This product does not display any recognized festive motifs and will not be classified as a festive article under heading 9505, rather it will be classified by the plastic polyresin as it imparts the essential character to this ornamental article, General Rule of Interpretation 3(b) noted.
The second product is described as the “Caroling Animals Mini Snow Globe,” item number GL1SING002. It features three animals standing in a row in front of a decorated Christmas tree. The moose and the bear appear to be holding song books while the animal in the center is holding a candle. This item will be marketed and sold as a Christmas decoration.
The applicable subheading for the “Sledding Friends Mini Snow Globe,” item number GL1WIAN085, 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.
The applicable subheading for the “Caroling Animals Mini Snow Globe,” item number GL1SING002, will be 9505.10.2500, HTSUS, which provides for “[f]estive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: [a]rticles for Christmas festivities and parts and accessories thereof: [c]hristmas ornaments: [o]ther: [o]ther.” The general rate of duty is Free.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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