The tariff classification of a “Halloween Standing Alien with Candy Dish” from China.

N305899 September 3, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 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 “Halloween Standing Alien with Candy Dish” from China. Dear Ms. Shu: In your letter dated August 21, 2019, you requested a tariff classification ruling. You submitted photographs and a detailed description of an article identified as the “Halloween Standing Alien with Candy Dish,” item number 2033-36362, which consists of a plastic, battery-powered figure with LED illumination and sound effects. The gray colored alien figure is shown dressed in a black and green, man-made textile robe and holds what looks to be a plastic candy dish. When powered on, the eyes glow green and sound effects are emitted from the figure. The item measures approximately 11.4” (L) x16.5” (W) x36” (H). You suggest correct classification for this item would be as a festive article for Halloween under subheading 9505.90.6000, however this office does not agree. An alien is not closely associated with a specific festive occasion, nor would use of this alien candy dish at times other than Halloween be considered aberrant. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the batteries are depleted or not included, the candy dish can still fulfill the intended function of holding candy. Therefore, it is the opinion of this office that the plastic candy dish provides this item with the essential character within the meaning of GRI 3(b). However, the size of the item would make it classifiable as “other” than tableware or kitchenware. The applicable subheading for the “Halloween Standing Alien with Candy Dish,” item number 2033-36362 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…Other household articles…of plastics: other: other…other.” The rate of duty will be 3.4 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. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. The USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g). HTSUS. Subsequently, USTR imposed additional tariffs, effective September 1, 2019, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(r). For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), September 21, 2018 (83 F.R. 47974), and August 30, 2019 (84 F.R. 45821). See also “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to the additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15 in addition to subheading 3924.90.5650 HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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