The tariff classification of plastic ornaments with LED illumination from China.

N296403 May 8, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Marta Portillo HSNi One HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of plastic ornaments with LED illumination from China. Dear Ms. Portillo: In your letter dated April 4, 2018, on behalf of The Gerson Company, you requested a tariff classification ruling. You submitted a sample identified as item number 2359030, 9” B/O Lighted Acrylic Dome w/ Winter Scene and Timer, which consists of an assortment of three styles of ornaments with different winter scenes. The battery-powered, lighted dome-shaped item measures approximately 9” in height with a diameter of approximately 6.25”. The dome features a graduated circular plastic base, under which the timer switch is located. The first style depicts a winter snow scene featuring trees, deer, rabbits and fox inside a clear acrylic dome with LED lighting in the center. The flat, silhouette figures are all white and covered with glitter. The figures encircle the inside of the clear dome creating a view from all angles. The second style is similar to the first but features trees and deer with a small village. The third style is also similar to the other two but features trees, a larger more prominent town and children playing in the snow. The timer is used to light the items for a specified length of time. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the acrylic dome with winter scene can still serve as a decoration. Therefore, it is the opinion of this office that the acrylic dome with winter scene provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 2359030 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 the 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division