The tariff classification of plastic ornament from China.

N306076 September 26, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Terry Coker Noatum Logistics 2077 Convention Center Concourse, Suite 200 Atlanta, GA 30337 RE: The tariff classification of plastic ornament from China. Dear Ms. Coker: In your letter dated September 3, 2019, on behalf of your client, Zinc International Limited, you requested a tariff classification ruling. You submitted a sample of a plastic item in the likeness of a robot that is a popular character in certain Disney movies. The item is to be sold at movie theaters as part of the viewer’s film experience and is fashioned to hold a soft drink and popcorn to be enjoyed during the movie. The front body of the item features a door to a compartment for the popcorn and the soft drink is held in the head. The item measures approximately 11” across the front at its widest point and 16” in height. The head features an aperture for a straw, can rotate and can be removed. The arms and legs are fixed in place and the feet have no wheels. You suggest classification of the subject product in subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof…Other.”, and cite several rulings in support of your position. However, this item has no manipulative play value and is not akin to a collectible toy, doll or action figure to warrant classification as a toy. Much like the merchandise in HQ 962447, it is not strictly that there is some functionality of the article which deprives it of a potential toy classification, in our view, this item will not be played with because it is principally meant for display and is a promotional item or collectible that is primarily decorative. The only "amusing" aspect is that it represents a well-known movie character, which does not impart the article with inherent play value. The item has limited functionality and after the movie its primary role will be as a decorative object and to be displayed as a souvenir of the event. The applicable subheading for the robot souvenir 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