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The tariff classification of a 99” Wind Dragon Ornament with Fog from China.
Issued July 19, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N298684 (July 19, 2018)
Tariff classification
HTS codes: 3926.40.0090
Headings: 3926
GRI rules applied: GRI 3(b)
Product description
You submitted photographs and a detailed description of a large dragon figure, identified as item number 8342-94224. This ornament is composed of hard plastic parts that when assembled, forms the shape of a dragon. The dragon figure completely assembled, measures approximately 56.7” (L) x 87” (W) x 68.9” (H). The dragon can be powered by battery or plugging directly in to a power source. It is motion activated and when powered on, has sound, LED illumination and fog making ability. The dragon includes a 750-watt fog machine and liquid fog that is responsible for producing the fog and blowing it through an internal tube so it appears to come from its open mouth. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic dragon figure can still serve its primary role as a decorative ornament. Therefore, it is the opinion of this office that the plastic dragon itself provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for item number 8342-94224 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.
Full text
N298684 July 19, 2018 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Soolin Shu 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 99” Wind Dragon Ornament with Fog from China. Dear Ms. Shu: In your letter dated July 5, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of a large dragon figure, identified as item number 8342-94224. This ornament is composed of hard plastic parts that when assembled, forms the shape of a dragon. The dragon figure completely assembled, measures approximately 56.7” (L) x 87” (W) x 68.9” (H). The dragon can be powered by battery or plugging directly in to a power source. It is motion activated and when powered on, has sound, LED illumination and fog making ability. The dragon includes a 750-watt fog machine and liquid fog that is responsible for producing the fog and blowing it through an internal tube so it appears to come from its open mouth. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic dragon figure can still serve its primary role as a decorative ornament. Therefore, it is the opinion of this office that the plastic dragon itself provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 8342-94224 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 [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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