CLA-2-39:OT:RR:NC:N4:415
Brandi Long
Pan Asian Creations Limited
Room 306-A107, 3/F, Tower 1, Harbour Centre, 1 Hok Cheung Street
Hung Hom, Kowloon, Hong Kong
China
RE: The tariff classification of plastic light up decorations from China.
Dear Ms. Long:
In your letter dated October 7, 2024, you requested a tariff classification ruling.
Images were provided in lieu of samples. There are four items under consideration. They all light up using LED lights and require three AA batteries which will be included. We note that they utilize light to enhance the visual appeal of each product and that they remain ornamental even when the light is not in use, and any lighting of the surrounding area, if any, is merely incidental to their use as a decoration. Further, while you refer to these articles as “Thanksgiving” decorations, they are not recognized symbols or motifs clearly associated with any specific holiday, and using or displaying them would not be aberrant at any time of year.
The first decoration is a bundle of asparagus, item number T51909-03953. It will measure 4.5 inches in length by 4.5 inches in width by 9 inches in height.
The second decoration is a cooked turkey on a plate, item number T51910-03954. It will measure 12 inches in length by 9 inches in width by 7 inches in height.
The third decoration is a pie on a plate, item number T51912-0395. It will measure 10 inches in length by 10 inches in width by 7 inches in height.
The fourth decoration is a turkey, item number T51912-04035. It will measure 10 inches in length by 7 inches in width by 11 inches in height.
The applicable subheading for these four “Thanksgiving” decorations, item numbers T51909-03953, T51910-03954, T51912-0395, and T51912-04035, will be 3926.40.0090, Harmonized Tariff 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.
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