The tariff classification of plastic ornaments from China.

N305622 August 15, 2019 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 plastic ornaments from China. Dear Ms. Shu: In your letter dated August 4, 2019, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two large plastic battery-powered articles depicting flying insects with LED illumination and sound effects. The items are further described below. The first item is identified as the “36'' Halloween LED Buzzing Wasp Décor,” item number 2031-36460, which consists of a large plastic wasp with red light up eyes and buzzing sound effects. The item measures approximately 36”(L) x36”(W) x14.1”(H). The second is identified as the “36” Halloween LED Buzzing Fly Décor,” item number 2031-36461, which consists of a large plastic fly with red light up eyes and buzzing sound effects. The item measures approximately 36”(L) x36”(W) x14.1”(H). Although you suggest classification as festive articles in chapter 95, neither a commonplace wasp nor a fly are recognized symbols closely associated with Halloween. It would not be aberrant to display them at other times of the year. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even when the batteries are depleted or lights are not powered on, the plastic insects can still be fulfil their primary role as decorations. Therefore, it is the opinion of this office that the plastic wasp and fly provides these items with the essential character within the meaning of GRI 3(b). The applicable subheading for the “36'' Halloween LED Buzzing Wasp Décor,” item number 2031-36460 and the “36” Halloween LED Buzzing Fly Décor,” item number 2031-36461, 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