The tariff classification of “Large Size Realistic Winded Dragon” ornaments from China.

N301521 November 27, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 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 “Large Size Realistic Winded Dragon” ornaments from China. Dear Ms. Shu: In your letter dated November 1, 2018, you requested a tariff classification ruling. You submitted illustrations and a detailed description of two styles of dragon ornaments, identified as item number 9342-36206, the “36 Inch Length Winded Dragon” and item number 9342-63135, the “63 Inch Depth Winded Dragon.” Both articles are made of polypropylene (PP) plastic and feature LED illumination, animation and sound effects. These battery powered articles contain sound sensors and can be activated by a slide switch. The “36 Inch Length Winded Dragon” measures approximately 78cm (L) by 90cm (W) by 96cm (H) and when activated, the eyes light up and flash, the mouth opens and closes while the roaring sound effects play. The “63 Inch Depth Winded Dragon.” Measures approximately 102cm (L) by 160cm (W) by 138cm (H) and when activated, the eyes light up and flash, the mouth opens and closes while the roaring sound effects play. Although you suggest that the dragon ornaments are for Halloween use, display of a decorative dragon at times other than Halloween would not be considered aberrant. These items are considered to be a composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic dragons can still serve as decorations. Therefore, it is the opinion of this office that the plastic dragons provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 9342-36206, the “36 Inch Length Winded Dragon” and item number 9342-63135, the “63 Inch Depth Winded Dragon” 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division