The tariff classification of plastic ornaments with LEDs from China

N284910 April 25, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090; 9505.10.2500. Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic ornaments with LEDs from China Dear Ms. McGuffin: In your letter dated March 29, 2017, you requested a tariff classification ruling. The submitted sample is identified as a USB color changing décor, SKU# 1-927-4001. The item is an ornament that is in the form of a clear plastic undecorated evergreen tree on a silver colored base that measures approximately 4¾” in height, including the base and 4½” in height, not including the base. The tree also measures approximately 3” in width at its widest point, from the end of the branch on one side to the end of the branch on the opposite side. Attached to the base of the tree is a cable with a USB connector at the end. Within the bottom of the tree is a light emitting diode (LED) that changes color when powered by plugging in the attached USB connector into any USB socket. The LED does not provide a significant amount of illumination and only illuminates the tree when powered on. The sample was packaged in a clear plastic cylindrical tube. The ornament will also be produced as a snowman and as a bear. The bear will have a flocked plastic traditional Santa stocking hat and a red ribbon tied around its neck as a bow. Each of the three versions of the ornament are identified as SKU# 1-927-4001. You have suggested that the tree and the snowman are correctly classified in subheading 3926.40.0090. You have also suggested that the bear with Santa hat is correctly classified in subheading 9505.10.2500. We agree that the three articles are correctly classified in the subheadings that you have suggested. The applicable subheading for SKU# 19274001 (the tree and the snowman) 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 SKU# 19274001 (the bear) will be 9505.10.2500, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: 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 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, Steven A. Mack Director National Commodity Specialist Division