The tariff classification of a plastic ornament in a glass jar from Ireland

N293062 January 24, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Krisanne Fischer QVC, Inc 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a plastic ornament in a glass jar from Ireland Dear Ms. Fischer: In your letter dated December 13, 2017, you requested a tariff classification ruling. The submitted sample is identified as a Little Drearies Small Magical Fairy Wish Jar, Item# H214828. This item is comprised of a glass lidded jar that holds an ornamental fairy character that is made of polyvinyl chloride (PVC) plastic polymer modeling material with the brand name FIMO. The fairy sits on green jute fabric that is formed to appear like moss. The fairy is leaning against brown cardboard that is formed to appear like a tree bark. Surrounding the fairy is an artificial foam flower, small foam balls that are formed to appear like seeds and fabric netting that is formed to appear like a large leaf. As you requested, the sample will be returned to you. This item is considered to be a composite good within the meaning of General Rule of Interpretation GRI 3. The glass jar performs the subordinate role of holding and displaying the fairy. The foam flower, foam seeds, cardboard bark, fabric leaf and jute moss perform the subordinate role of embellishing the fairy. The plastic fairy performs the primary role of providing the central theme of the item. Therefore, it is the opinion of this office that the plastic fairy provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for Item# H214828 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, Steven A. Mack Director National Commodity Specialist Division