The tariff classification of an owl window silhouette from China

N238982 March 22, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of an owl window silhouette from China Dear Ms. Liu: In your letter dated February 16, 2013, you requested a tariff classification ruling. Descriptive literature was provided with your request. Item Number A079AA02361 is identified as an owl window silhouette. The product is a window decoration in the shape of an owl. The plastic shape contains multiple cut-outs so that it can be illuminated by the 25 small lights enclosed in the product. The lights do not provide any significant illumination to the surrounding area, but function mainly to illuminate and enhance the decorative window design. Although you describe the product as a Halloween window decoration, owls are not recognized festive motifs. There is nothing that limits the display of this window decoration to any particular holiday and it is suitable for year round use. The applicable subheading for the owl window silhouette will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…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 Joan Mazzola at (646) 733-3023. Sincerely, Thomas J. Russo Director National Commodity Specialist Division