CLA-2-39:OT:RR:NC:N4:415

Ms. Deborah Scott
Omega CHB International, Inc.
5246 West 111th Street
Los Angeles, CA 90045

RE: The tariff classification of a movie prop replica blaster gun from Japan.

Dear Ms. Scott:

In your letter dated May 5, 2022, you requested a tariff classification ruling on behalf of your client, Paragon Collectibles, LLC dba Paragon FX Group.

Images were submitted in lieu of a sample.

The product under consideration is described as a prop replica from the movie “Bladerunner 2049.” It is a fictional, non-working, blaster gun, which includes “dummy” cartridges for the sake of accuracy, but as you indicate, it cannot be made to fire a projectile of any type and simply serves as a decorative display piece. The blaster gun also features five red "light-up" light emitting diodes (LEDs) that are battery operated. It is made from plastic and metal, with the predominate material being acrylonitrile butadiene styrene (ABS) plastic.

As this ornamental article is primarily made from plastic, the applicable subheading for this movie prop replica blaster gun 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.

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.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division