The tariff classification of a plastic statuette from China.

N313228 July 28, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Sally Liao 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 statuette from China. Dear Ms. Liao: In your letter dated July 15, 2020, you requested a tariff classification ruling. Images were provided in lieu of a sample. The product under consideration is described in your submission as “48in Animated Head Turning Man Eater Plant with Sound Effects,” item number 2133-48071. It is a statuette made principally of plastic and is in the appearance of a Venus flytrap style creature in a pot. The provided documentation indicates a tongue made of soft vinyl plastic is optional and may be included. When powered on, the head turns, the mouth opens and closes, and it produces sound effects. Additionally, it features LED lighting in the pot to illuminate the plant. It is intended for decorative purposes. The applicable subheading for the “48in Animated Head Turning Man Eater Plant with Sound Effects,” item number 2133-48071, will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at kristopher.burton@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division