The tariff classification of a plastic video game themed statue from China.

N314335 September 15, 2020 CLA-2-39:OT:RR:NC:N4:415 CATEGORY: Classification TARIFF NO.: 3926.40.0090 Mr. Richard Haroian Sony Electronics, Inc. 16535 Via Esprillo San Diego, CA 92127 RE: The tariff classification of a plastic video game themed statue from China. Dear Mr. Haroian: In your letter dated August 21, 2020, you requested a tariff classification ruling on behalf of your client, Sony Interactive Entertainment, LLC. Images were provided in lieu of a sample. The product under consideration is described as a statue, which depicts the character “Ellie” in the video game “The Last of Us Part II,” sitting on a broken piece of structural concrete playing an acoustic guitar. It is made from injection molded plastic, has a circular base, and measures 11.45 inches in height and 9.8 inches in width and depth. The statue is positioned in a pose exemplifying an essential plot point within this video game. It will be included in a Collector’s Edition set, but only the classification of the statue is requested. In your request, you stated that you believe this product is appropriately classified under subheading 9503.00.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “[t]ricycles, scooters, pedal cars and similar wheeled toys; dolls' carriages; dolls, other toys; reduced scale (“scale”) models and similar recreational models, working or not; puzzles of all kinds; parts and accessories thereof: [o]ther.” However, we find that the merchandise concerned is not principally designed for amusement, but rather serves a utilitarian purpose as an article for decoration or display. In addition, the plastic statuette, much like the one described in New York ruling N294142, dated March 7, 2018, appears to be strictly ornamental and does not possess any features that justify classification as a product of 9503. Therefore, the plastic statue does not meet the terms of the heading for classification as a toy of heading 9503. The applicable subheading for the plastic “Ellie” statue will be 3926.40.0090, HTSUS, which provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes and other ornamental articles: [o]ther.” The column one, general rate of duty is 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 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 Kristopher Burton at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division