The tariff classification of plastic ornaments with light emitting diodes from China

N274799 May 10, 2016 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic ornaments with light emitting diodes from China Dear Ms. Kessens: In your letter dated April 11, 2016, you requested a tariff classification ruling. The two submitted samples are each identified as a Marquee Light Décor, SKU# 17505101. The two samples are of two respectively different styles; one in the shape of a snowman’s head with a top hat and one in the shape of a snowflake. Both samples are made of plastic and each has six light emitting diodes situated around the front perimeter of the respective item, for decorative illumination. The snowman’s head measures approximately 6¾” in width by 7½” in height by 2” in depth and the Snowflake measures approximately 8” in width by 7½” in height by 2” in depth. The snowman’s face is flat and white in color. It features a flat depiction of an orange carrot nose, black eyes, black mouth and black hat with a red horizontal band. The snowflake is also white. There is a black test push button with wiring on the back of each of the items that is powered by an included cell battery to enable the prospective customer to test the LEDs. There is also an on/off switch on the side of each item that is powered by two AA batteries that are not included. These items are designed to sit on a table or be hung from a hook that is not included. As you requested, the samples will be returned to you. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the LEDs are powered off, the plastic article still performs the primary role of a decoration. Therefore, it is the opinion of this office that the plastic article provides these items with the essential character within the meaning of GRI 3(b). You have suggested that these items are correctly classified in subheading 3926.40.00.90 and we agree. The applicable subheading for the SKU# 17505101 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. 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 https://hts.usitc.gov/current. 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 Gary Kalus at gary.kalus@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division