CLA-2-39:OT:RR:NC:N4:422
Ms. Rosina Lan
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of the Halloween Spooky Rose & Animated Talking Raven Table Décor from China.
Dear Ms. Lan:
In your letter dated September 1, 2019, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as the Halloween Spooky Rose & Animated Talking Raven Table Décor, item number 2034-14006 which consists of a plastic, battery-powered table top decoration with LED illumination, animation and sound effects depicting a raven perched on an arrangement of black roses. When powered on, the article is illuminated and the raven begins to move its head and open its beak appearing to be speaking while sound effects are emitted from the article. The item measures approximately 6.7” (L) x 6.7” (W) x14.2” (H).
You suggest that this item would be correctly classified in Chapter 95 as a festive article for Halloween, but this office disagrees. Display of a raven and roses at times other than Halloween would not be considered aberrant.
This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the illumination, animation or sound effects are not powered on, or the batteries expended, the plastic raven and roses can still fulfill its primary role as a decorative object. Therefore, it is the opinion of this office that the plastic raven and roses provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Halloween Spooky Rose & Animated Talking Raven Table Décor 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division