Base
E847451999-08-11New YorkClassification

The tariff classification of water globe from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

3926.40.0000

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Court Cases

5 cases

CIT & Federal Circuit

Ruling Age

26 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time

Summary

The tariff classification of water globe from China.

Ruling Text

NY E84745 August 11, 1999 CLA-2-39:RR:NC:SP:222 E84745 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Mr. Arlen T. Epstein Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of water globe from China. Dear Mr. Epstein: In your letter dated July 14, 1999, on behalf of your client Avon Products, Inc., you requested a classification ruling. The submitted sample is identified as Barbie Millenium Snow globe, #PP-189376. This item consists of a glass water globe measuring approximately 3-1/2 inches in diameter. The water globe is set on an irregular shaped base measuring approximately 5 inches by 3-1/2 inches by 2 inches. Inside the water globe is a smaller globe on a base featuring the number “2000”. Heart shapes replace the zeros. Iridescent flakes are also inside the water globe. A Barbie figurine is depicted in a sitting position next to the globe. This item features a sound chip and the miniature globe appears to illuminate. A slide switch located on the bottom of the base activates these functions. The Barbie figurine, 2000 globe and base are composed of 54.3 percent polyester resin, 45 percent artificial calcium carbonate, 0.6 percent mephyl ketone peroxide and 0.1 percent accelerator. In our opinion the essential character is imparted by the plastic components. The sample is returned as you requested. The applicable subheading for the Barbie Millenium Snow Globe, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division