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 plastic water globe with LEDs 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 water globe, Item Number 8248-06245. This item is a globe made of transparent polystyrene (PS) plastic material that is filled with water and glitter. The external surface of the globe is decorated with stars and outlines of stars that are made of acrylonitrile butadiene styrene (ABS) plastic material.
There is a motor incorporated into the globe that powers an incorporated fan that moves the water and the glitter. Also incorporated into the globe are color changing light emitting diodes (LEDs). The motor and LEDs are powered by three AA 1.5 volt batteries, which are activated by an on/off switch on the bottom of the item. The item measures approximately 5.1” by 5.1” by 5.5” 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 and the LEDs are powered off, the plastic globe with star ornamentation can still serve as a decoration. Therefore, it is the opinion of this office that the plastic globe provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for Item Number 8248-06245 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