The tariff classification of “Realistic Jurassic Dinosaur” ornaments from China.

N301490 November 26, 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 “Realistic Jurassic Dinosaur” ornaments from China. Dear Ms. Shu: In your letter dated October 31, 2018, you requested a tariff classification ruling. You submitted illustrations and a detailed description of three styles of dinosaur ornaments, identified as item number 9342-19065, the “Realistic Allosaurus,” item number 8342-28710, the “Realistic T-Rex,” and item number 8342-36711, the “Realistic Velociraptor.” All three battery powered articles are made of acrylonitrile butadiene styrene (ABS) plastic and feature LED light-up eyes, animation and sound effects, which can be activated by a slide switch. The Allosaurus measures approximately 26cm (L) by 49cm (W) by 31cm (H) and when activated, the eyes light up and flash, the tail switches back and forth and the jaws open and close while the Allosaurus makes roaring sounds. The T-Rex measures approximately 74cm (L) by 32cm (W) by 51cm (H) and when activated, the eyes light up and flash, the head moves side to side and the jaws open and close while the T-Rex makes roaring sounds. The Velociraptor measures approximately 104cm (L) by 57cm (W) by 46cm (H) and when activated the eyes light up and flash, the head moves side to side and the jaws open and close while the Velociraptor makes roaring sounds. Although you suggest that the dinosaur ornaments are for Halloween use, display of a decorative dinosaur at times other than Halloween would not be considered aberrant. These items are considered to be a composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic dinosaurs can still serve as decorations. Therefore, it is the opinion of this office that the plastic dinosaurs provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 9342-19065, the “Realistic Allosaurus,” item number 8342-28710, the “Realistic T-Rex,” and item number 8342-36711, the “Realistic Velociraptor,” 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