The tariff classification of a butler with tray from China

N319195 May 20, 2021 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650; 9903.88.15 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, R.I. 02895 RE: The tariff classification of a butler with tray from China Dear Mr. Kenny: In your letter dated May 3, 2021, on behalf of your client, CVS Pharmacy Inc., you requested a tariff classification ruling. A photograph and a video of the item were submitted along with your ruling request. The merchandise under consideration is referred to as a butler with tray, CVS Item 500188. The butler is constructed of plastic and resembles a zombie-like figure, dressed in a white shirt with an orange bow tie, green jacket, and matching green pants. The butler is holding a stainless steel tray in one hand and a polyester towel is draped over its arm. The butler measures approximately 36 inches tall by 18 inches wide and is 15 inches deep. The tray measures approximately 11 inches long by 5 inches high and is 1 inch deep. The butler is battery powered and is motion activated with an on/off switch. When the butler is activated, the eyes illuminate, and the figure emits a spooky greeting. The butler operates on three “AAA” batteries. You have indicated that the item will be sold and marketed during the Halloween season. Even though you have indicated that the butler has no function except to be displayed during Halloween and is purely decorative, based upon the video and pictorial image, the stainless steel tray provides functionality to the item and is large enough to hold a bowl of Halloween candy. The applicable subheading for the butler with tray, CVS Item 500188 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other.” The rate of duty will be 3.4 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 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 HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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 Dana L. Giammanco at dana.l.giammanco@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division