The tariff classification of a lighted heart decoration from China

N240767 May 7, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews AvenueFt. Lauderdale, FL 33330 RE: The tariff classification of a lighted heart decoration from China Dear Ms. Liu: In your letter dated April 16, 2013, you requested a tariff classification ruling. Descriptive literature was included with your request. Item A078AA00509 is a 16 inch molded plastic decorative plastic heart. The heart is illuminated by 35 mini lights. It includes a suction cup so that it can be mounted onto a window, mirror or other location and is said to be suitable for both indoor and outdoor use. Although the packaging indicates that the article is a “Valentine” heart, the article is merely a decorative generic heart. A heart is a ubiquitous symbol of affection. There is nothing that limits the display of this window decoration to any particular holiday and it is suitable for year round use. The lights do not provide any significant illumination to the surrounding area, but function mainly to illuminate and enhance the decorative heart design. The applicable subheading for the lighted heart decoration, item A078AA00509, 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. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. 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