The tariff classification of plastic polar bear statuettes with LED illumination from China

N281864 January 11, 2017 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7/F, Tower 1, Harbor Center 1 Hok Cheung Street Hunghom, Hong Kong RE: The tariff classification of plastic polar bear statuettes with LED illumination from China Dear Ms. Long: In your letter dated December 7, 2017, you requested a tariff classification ruling. The two submitted illustrations depict two items that are respectively identified as follows: Item Number 7212-16762 – Sitting Blow Mold Polar Bear with an LED light. This item is a white plastic statuette that is designed in the appearance of a sitting polar bear that measures 16” and includes light emitting diodes (LEDs) that illuminate the bear when powered on. The LEDs are powered by three included AAA batteries. Item Number 7212-27650 – Creeping Blow Mold Polar Bear with an LED light and collar. This item is a white plastic statuette that is designed in the appearance of a walking polar bear that measures 27” and includes LEDs that illuminate when powered on. The LEDs are powered by three included AA batteries. This bear has a fabric scarf around its neck. These items are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when the LEDs are not powered on, the statuettes can still perform the primary role as decorations. Therefore, it is the opinion of this office that the plastic statuettes provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for Item Number 7212-16762 and Item Number 7212-27650 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 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 Gary Kalus at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division