The tariff classification of a plastic ornament from China.

N305272 August 7, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a plastic ornament from China. Dear Mr. Samuel: In your letter dated July 8, 2019, you requested a tariff classification ruling. You submitted a sample of an item identified as an “Acrylic Snowman LED Décor ,” item number 9046640-A, which consists of an acrylic, battery powered, light up decoration depicting a snowman wearing a stocking cap and scarf. The figurine measures approximately 7” in height and has a maximum diameter of 4.” You suggest that the item would be correctly classified as a festive article in 9505.10.2500, because the snowman is wearing a “Santa hat” but this office disagrees. The headgear featured on the decoration is not recognizable as a “Santa hat,” it is merely a stocking cap. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the battery is depleted or lights are not powered on, the plastic snowman can still be used as a decoration. Therefore, it is the opinion of this office that the plastic snowman provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Acrylic Snowman LED Décor,” item number 9046640-A, 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