The tariff classification of a “Halloween Haunted Pumpkin House” from China.
Issued September 3, 2019 by U.S. Customs and Border Protection.
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 an item described as a “Halloween Haunted Pumpkin House,” item number 2034-11148, which consists of an orange plastic, battery-powered, table top decoration depicting a haunted house with LED illumination and sound effects. When the item is powered on, the item glows and sound effects are emitted from the house. The item measures approximately 5.1” (L) x 4.9” (W) x 11” (H). You suggest correct classification for this item would be as a festive article for Halloween under subheading 9505.90.6000, however this office does not agree. A decorative orange house is not closely associated with Halloween, and display of this house at times other than Halloween would not be considered aberrant. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, or the batteries expended, the plastic house can still fulfill its primary role as a decorative object. Therefore, it is the opinion of this office that the plastic haunted house provides this item with the essential character within the meaning of GRI 3(b).
CBP rationale
The applicable subheading for the “Halloween Haunted Pumpkin House,” item number 2034-11148, 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
N305898 September 3, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Ms. Soolin Shu Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a “Halloween Haunted Pumpkin House” from China. Dear Ms. Shu: In your letter dated August 21, 2019, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item described as a “Halloween Haunted Pumpkin House,” item number 2034-11148, which consists of an orange plastic, battery-powered, table top decoration depicting a haunted house with LED illumination and sound effects. When the item is powered on, the item glows and sound effects are emitted from the house. The item measures approximately 5.1” (L) x 4.9” (W) x 11” (H). You suggest correct classification for this item would be as a festive article for Halloween under subheading 9505.90.6000, however this office does not agree. A decorative orange house is not closely associated with Halloween, and display of this house at times other than Halloween would not be considered aberrant. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. Even when the lights are not powered on, or the batteries expended, the plastic house can still fulfill its primary role as a decorative object. Therefore, it is the opinion of this office that the plastic haunted house provides this item with the essential character within the meaning of GRI 3(b). The applicable subheading for the “Halloween Haunted Pumpkin House,” item number 2034-11148, 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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