The tariff classification of a plastic ornament from China.

N305715 August 27, 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 a plastic ornament from China. Dear Ms. Shu: In your letter dated August 9, 2019, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “Halloween LED Giant Centipede Décor,” item number 2031-77001, which consists of a battery powered, article depicting a huge centipede with LED illumination and sound effects. The plastic blow molded centipede consists of three pieces, the head, body and tail. When activated, the red eyes glow and the sound effects play. When all three pieces are displayed on a flat surface, the centipede should measure approximately 77” in length. The three pieces are said to measure individually as follows: the head is 16.5” (L) x 40.9”(W) x 43.3” (H), the body is 12”(L) x 43.7” (W) x 44.0” (H) and the tail is 9.6” (L) x 26.7” (W) x 26.7”(H). Although you suggest correct classification for this item would be as a festive article, a centipede decoration is not closely associated with Halloween. Display of this decoration at other times of the year would not be considered aberrant The applicable subheading for the “Halloween LED Giant Centipede Décor,” item number 2031-77001 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