The tariff classification of a plastic topper from China.

N319316 May 26, 2021 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.90.9985; 9903.88.15 Mr. Richard Pignatelli Agra Services Brokerage Co., Inc. 22120 147th Avenue Jamaica, NY 11413 RE: The tariff classification of a plastic topper from China. Dear Mr. Pignatelli: In your letter dated May 6, 2021, you requested a tariff classification ruling on behalf of your client, United Paper and Craft. Images were submitted in lieu of a sample. The product under consideration is described as the “Money Pull Topper.” This product consists of a translucent plastic box, clear plastic bags, and a decorative plastic cake topper. The provided topper examples read, “Happy Birthday” and “I did it!”, with different variations of each. Money will be inserted into the bags, rolled up, and placed into the box. The topper attaches to the bags and will allow the money to be pulled out through the lid of the box. The box will be placed inside a cake, hidden with icing, and is intended to create a surprise when the topper is lifted. In your request, you indicated that you believe the classification for this product would be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: [o]ther: [o]ther.” We disagree. This product would not be classified in heading 3924, because it does not belong to a class of product principally used in the home and is not of the same class or kind as the exemplars of household articles listed in the Explanatory Notes for heading 3924. Further, as this product consists of multiple components, we hold the opinion it is the plastic box which would impart the essential character, General Rule of Interpretation 3(b) noted. As the “Money Pull Topper” would be considered an article of plastic, and as it is not more specifically provided for elsewhere, the applicable subheading will be 3926.90.9985, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [o]ther: [o]ther: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3926.90.9985, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 3926.90.9985, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 at https://hts.usitc.gov/current. If you have questions concerning whether this product is subject to antidumping or countervailing duties, please note, the U.S. Department of Commerce makes those determinations. Written decisions regarding the scope of AD/CVD orders are issued by the Enforcement and Compliance office in the International Trade Administration of the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection (CBP). You can contact them at https://trade.gov/enforcement/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at https://www.usitc.gov/trade_remedy/documents/orders.xls, and you can search AD/CVD deposit and liquidation messages using CBP’s AD/CVD search tool at https://aceservices.cbp.dhs.gov/adcvdweb. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division