CLA-2-39:OT:RR:NC:N4:422
Mr. Soolin Shu
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsular Center
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a water and glitter filled owl ornament from China
Dear Mr. Shu:
In your letter dated October 8, 2017, you requested a tariff classification ruling.
The submitted illustration depicts an item that is identified as a Tabletop Snow Owl Figure, Item Number 8251-08085. This item is an ornament that is made of translucent polystyrene (PS) plastic material that is in the shape and form of an owl and is filled with water and glitter.
There is a motor incorporated into the ornament that, when powered on by a switch on the bottom of the item, agitates the water and the glitter. Also incorporated into the globe are color changing light emitting diodes (LEDs). The motor and LEDs are powered by batteries. The item measures approximately 4” by 4” by 8.1” in height.
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 plastic owl can still serve as a decoration. Therefore, it is the opinion of this office that the plastic owl provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item Number 8251-08085 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 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 Gary Kalus at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division