The tariff classification of a plastic “LED Tiki Decoration” from China.

N305395 August 14, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Ted Conlon Fourstar Group USA Inc. 189 Main Street, Ste. 31 Milford, MA 01757 RE: The tariff classification of a plastic “LED Tiki Decoration” from China. Dear Mr. Conlon: In your letter dated July 17, 2019, you requested a tariff classification ruling. You submitted a photo and detailed description of an item identified as the “LED Tiki Decoration,” item number 11041903AA, which consists of a brown plastic battery-powered, light up, tabletop decoration depicting a Polynesian tiki. When powered on by the slide switch on the bottom of the article, the light glows through the cut-outs forming the tiki face on the article. The article measures approximately 4” in height with a diameter of 2.25.” This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the battery is depleted or the light is not powered on, the plastic tiki can still fulfill its primary role as a decoration. Therefore, it is the opinion of this office that the plastic tiki provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “LED Tiki Decoration,” item number 11041903AA, 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