The tariff classification of a plastic peppermint candy decoration from China.

N323715 February 2, 2022 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Brandi Long Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon Hong Kong China RE: The tariff classification of a plastic peppermint candy decoration from China. Dear Ms. Long: In your letter dated January 17, 2022, you requested a tariff classification ruling. Images were submitted in lieu of a sample. The product under consideration is described as the “22-Inch Blow Mold Peppermint,” item number 2221-22084. The provided images show an ornamental article that resembles a round peppermint candy with red and white swirls that sits atop a white base. The article is made predominately of plastic, and measures 19.69 inches in length by 7.48 inches in width by 22.05 inches in height. Included are two C7 bulbs attached to an electrical plug-in cord. The light bulbs are inserted into the back of the “candy.” This article utilizes light to enhance the visual appeal of the product, and any useful lighting is merely incidental to the use of this item as a decoration. It can be used either indoors or outdoors. The applicable subheading for the “22-Inch Blow Mold Peppermint,” item number 2221-22084, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem. 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division