The tariff classification of illuminated, plastic marquee decorations from China.

N269077 October 1, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.90.6000 Ms. Jenny Zhan Pan Asian Creations Limited Unit 713, 7/F, Tower 1, Harbor Center 1 Hok Cheung Street Hunghom, Hong Kong China RE: The tariff classification of illuminated, plastic marquee decorations from China. Dear Ms. Zhan: In your letter dated September 25, 2015, on behalf of CVS Health Corporation, you requested a tariff classification ruling. You submitted a photo of an assortment of three illuminated, plastic marquee decorations, identified as CVS number 991481, which resemble the images of a bunny, a chick and a colored egg, respectively. Each item measures approximately 9” in height and is illuminated by 10 LED bulbs powered by batteries. The applicable subheading for the bunny and chick decorations will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the egg decoration will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division