The tariff classification of a novelty flower from China

N246348 October 24, 2013 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a novelty flower from China Dear Ms. Aldinger: In your letter dated September 10, 2013, you requested a tariff classification ruling. The sample provided with your request is identified as an 11 inch dancing flower, Rite Aid item 9026363. The sample is a novelty decoration in the form of a molded plastic potted flower. Activating a switch causes the battery operated flower to light up and gyrate, while a music chip in the pot plays a few bars of music. The flower is relatively flat and highly stylized, with a winking heart shaped face. It does not simulate an actual flower. The applicable subheading for the novelty dancing flower, item 9026363, 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division