The tariff classification of a “Blow Mold LED Pirate Cannon with Skull Elements” from China.

N301784 December 7, 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 a “Blow Mold LED Pirate Cannon with Skull Elements” from China. Dear Ms. Shu: In your letter dated November 14, 2018, you requested a tariff classification ruling. You have submitted photographs and a detailed description of an item identified as a “Blow Mold LED Pirate Cannon with Skull Elements,” item number 9345-44644, which consists of a battery powered, sound activated plastic ornament depicting a pirate cannon on a wheeled, “wooden” base with skull decorations. The article measures approximately 109.5cm (L) by 68cm (W) by 62.6cm (H). When activated by a slide switch, located on top of the battery compartment, the muzzle of the cannon lights up as if it had been fired and booming sound effects are played. Although you suggest that the “Blow Mold LED Pirate Cannon with Skull Elements” ornament is for Halloween use, pirates and skulls are closely associated so display of a pirate cannon with skull decoration throughout the year 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 after the batteries are depleted or when powered off, the plastic cannon can still serve as a decoration. Therefore, it is the opinion of this office that the plastic cannon provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Blow Mold LED Pirate Cannon with Skull Elements,” item number 9345-44644will 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