The tariff classification of an “Animated Bird with Tulips” from China.

N302457 February 7, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Sophie Liu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of an “Animated Bird with Tulips” from China. Dear Ms. Liu: In your letter dated December 24, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “Animated Bird with Tulips,” item number 8731-10881, which consists of a battery powered, light-up plastic ornament depicting a bunch of yellow tulips with a yellow bird perched on top. The base of the item containing the tulip “stems” is wrapped in a piece of textile fabric. When the item is powered on by a slide switch on the base, the small bulbs in the base illuminate the tulips and bird. The bird’s begins to twitter and its head begins to move as a live bird would. Your request states that this item is marketed and sold exclusively for Easter, neither a yellow bird nor yellow tulips are recognized festive motifs. It would not be considered aberrant to display this item at other times of the year. These items are considered composite goods within the meaning of General Rule of Interpretation (GRI) 3. Even after the batteries are depleted or when powered off, the plastic article can still perform its primary role as a decoration. Therefore, it is the opinion of this office that the plastic bird and tulips provide this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Animated Bird with Tulips,” item number 8731-10881, 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