The tariff classification of “Realistic Gargoyle” ornaments from China.

N301523 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 “Realistic Gargoyle” ornaments from China. Dear Ms. Shu: In your letter dated October 31, 2018, you requested a tariff classification ruling. You submitted illustrations and a detailed description of two styles of battery powered, light-up “Realistic Gargoyle” ornaments, identified as item number 9342-14078, the “Tabletop Gargoyle with Base,” and item number 9342-72320, the “Life-Size Gargoyle.” Both articles are made of plastic and feature LED lighting as well as sound effects. The “Tabletop Gargoyle with Base,” depicts a winged gargoyle perched on a rectangular base with an open mouth baring his fangs. The item measures approximately 19.5cm (L) by 15.5cm (W) at the base by 35.5cm (H). When powered on by the slide switch, a light in the base glows, illuminating the gargoyle’s face while sound effects are played. The “Life-Size Gargoyle” depicts a winged gargoyle crouching, with an open mouth baring his fangs. The wings are polyester textile. This item measures approximately 102cm (L) by 62.9cm (W) by 138cm (H). When powered on by the slide switch, the eyes glow while sound effects are played. Although you suggest that the gargoyle ornaments are for Halloween use, display of a decorative gargoyle 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 gargoyles can still serve as decorations. Therefore, it is the opinion of this office that the plastic gargoyles provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 9342-14078, the “Tabletop Gargoyle with Base,” and item number 9342-72320, the “Life-Size Gargoyle.” 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