CLA-2-39:OT:RR:NC:N4:422
Ms. Soolin Shu
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of “Halloween LED Dancing Alien Greeters” from China.
Dear Ms. Shu:
In your letter dated September 6, 2019, you requested a tariff classification ruling.
You submitted photographs and detailed descriptions of two items identified as the “36” Halloween LED Dancing Alien Greeter,” item number 2033-36182 and the “72” Halloween LED Dancing Alien Greeter,” item number 2033-72069, which consist of battery-powered, animated figures with sound effects and LED illumination. The freestanding figures are predominantly made of plastic and wear manmade textile “spacesuits.” When activated, the figures begin to quake, the eyes are illuminated and sound effects are emitted from the figures. Both items are identical except for size. Item number 2033-36182 measures approximately 11.4” (L) x 16.5” (W) x 36” (H) and item number
2033-72069 measures approximately 11.4” (L) x 16.5” (W) x 72” (H).
You suggest that these items would be correctly classified in Chapter 95 as festive articles for Halloween, but this office disagrees. Aliens are not closely associated with Halloween, nor would use at times other than Halloween be considered aberrant.
The applicable subheading for the “36” Halloween LED Dancing Alien Greeter,” item number 2033-36182 and the “72” Halloween LED Dancing Alien Greeter,” item number 2033-72069 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