The tariff classification of a plastic photo water globe with plush character from China

N268224 September 25, 2015 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.2000 Mr. David Prata OHL International At CVS Health Mail Code 1049 1 CVS Dr Woonsocket, RI 02895 RE: The tariff classification of a plastic photo water globe with plush character from China Dear Mr. Prata: In your letter dated August 26, 2015, on behalf of CVS/pharmacy, you requested a tariff classification ruling. The submitted sample is identified as Disney Photo Water Globe Softies, item number 800435. As you requested, the sample will be returned to you. This item is a hemispheric shaped plastic water globe onto which is attached the plush textile head and arms of Mickey Mouse on the top and the plush textile legs of Mickey Mouse at the base. Attached to the back is textile black material that is designed to appear as Mickey Mouse’s back. Mickey Mouse is black in color with a tan face, white mittens attached to the end of his arms and yellow booties attached to the end of his legs. He appears to be seated and the water globe appears to comprise the front part of his body. The item will also be imported with the Minnie Mouse character instead of the Mickey Mouse character. The globe is filled with water and there is a plastic red heart attached to the bottom of the interior of the globe that is standing upright. When the globe is shaken, red and white flakes within the globe scatter and fall gently through the water. There is a slot at the bottom of the base of the globe through which the consumer can insert a photograph that when so inserted, will form the backdrop within the globe and will be visible from the front of the globe. You have suggested that this item is correctly classified in subheading 9505.90.6000. However, we do not agree that this item is correctly classified in the subheading that you have suggested. Neither Mickey Mouse nor a generic heart are recognized festive motifs. A heart is a ubiquitous symbol of romance that is not limited to a specific festive occasion. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. The various decorative components perform subordinate roles and the globe performs the primary role of a picture frame. Therefore the plastic globe frame provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 800435 will be 3924.90.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…other household articles…of plastics: other: picture frames. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Gary Kalus at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division