J85466 J8 Ruling Active

The tariff classification of a "Glowing Skull Lantern" from China.

Issued June 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a “Glowing Skull Lantern” identified as item number 242140. The item is a ceramic skull that measures approximately 6 inches in height x 4 inches in width x 5-1/2 inches in length. The skull is decorated with translucent purple spots and with translucent yellow eyes, nose, and alternating teeth. The skull has a circular hole on top that measures approximately 1-1/2 inches in diameter and a hole in back that measures approximately 3 inches in height and 3 inches in width for insertion of a candle (not included). When the candle is inserted and lit, the light from the candle would illuminate the translucent areas in the eyes, nose, teeth and skull. The item is intended to decorate the home for the Halloween holiday and create a scary environment. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for the “Glowing Skull Lantern” identified as item number 242140 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY J85466 June 10, 2003 CLA-2-95:RR:NC:SP:225 J85466 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cheryl Santos CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Glowing Skull Lantern” from China. Dear Ms. Santos: In your letter dated June 2, 2003, you requested a tariff classification ruling. You submitted a sample of a “Glowing Skull Lantern” identified as item number 242140. The item is a ceramic skull that measures approximately 6 inches in height x 4 inches in width x 5-1/2 inches in length. The skull is decorated with translucent purple spots and with translucent yellow eyes, nose, and alternating teeth. The skull has a circular hole on top that measures approximately 1-1/2 inches in diameter and a hole in back that measures approximately 3 inches in height and 3 inches in width for insertion of a candle (not included). When the candle is inserted and lit, the light from the candle would illuminate the translucent areas in the eyes, nose, teeth and skull. The item is intended to decorate the home for the Halloween holiday and create a scary environment. Your sample is being returned upon your request. The applicable subheading for the “Glowing Skull Lantern” identified as item number 242140 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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