The tariff classification of “Animated Singing Bird in Cage” ornaments from China.

N301566 November 27, 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 “Animated Singing Bird in Cage” ornaments from China. Dear Ms. Shu: In your letter dated November 1, 2018, you requested a tariff classification ruling. You submitted illustrations and a detailed description of two styles of battery powered, sound activated, plastic ornaments depicting a bluebird surrounded by flowers in a rounded cage. The first article identified as item number 6701-08578, “Animated Singing Bird in Cage with White Finish” features a white cage while the second item is identified as number 9747-08817, “Animated Singing Bird in Cage with Silver Grey Finish,” features a silver grey finished cage. Both articles are identical except for the color of the cage. Both articles measure approximately 24cm in height to the top of the hanging hook at the top of the cage. When activated by the slide switch on the underside of the cage, small bulbs hidden in the flowers light up and change color, the bird’s beak opens and closes and the tail moves while twittering bird sound effects are played. Although you suggest that the “Animated Singing Bird in Cage” ornaments are for “Summer Holiday” use, display of a decorative bird in a cage at all times of the year 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 birds in cages can still serve as decorations. Therefore, it is the opinion of this office that the plastic birds in cages provide these items with the essential character within the meaning of GRI 3(b). The applicable subheading for item number 6701-08578, “Animated Singing Bird in Cage with White Finish” and item number 9747-08817, “Animated Singing Bird in Cage with Silver Grey Finish,” 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