CBP Ruling N035807 — The tariff classification of a Coffin Mister from China.

Tariff classification

Headings: 9505

Product description

You have submitted a sample identified as item number N0358, Coffin Mister, which is a decorative article that depicts a skeleton emerging from an open-lidded three-dimensional coffin that measures approximately 3” in width x 9” in length x 3-1/4” in depth. The coffin is made of resin and is decorated on the lid with molded black roses. When an accompanying fogger unit is filled with water, placed inside the coffin and plugged into an electric outlet, the water heats and turns to mist. The mist then seeps out from inside the coffin while changing colors. The Coffin Mister will be used to decorate the home to help create a scary environment for the Halloween holiday, and can be used with or without the mist/fog element, which merely serves to enhance the overall eerie effect of the skeleton emerging from the coffin. Your sample is being returned upon your request.

CBP rationale

The applicable subheading for item number N0358, Coffin Mister, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N035807 August 21, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of a Coffin Mister from China. Dear Mr. Williams: In your letter dated July 14, 2008, and received on August 15, 2008, you requested a tariff classification ruling. You have submitted a sample identified as item number N0358, Coffin Mister, which is a decorative article that depicts a skeleton emerging from an open-lidded three-dimensional coffin that measures approximately 3” in width x 9” in length x 3-1/4” in depth. The coffin is made of resin and is decorated on the lid with molded black roses. When an accompanying fogger unit is filled with water, placed inside the coffin and plugged into an electric outlet, the water heats and turns to mist. The mist then seeps out from inside the coffin while changing colors. The Coffin Mister will be used to decorate the home to help create a scary environment for the Halloween holiday, and can be used with or without the mist/fog element, which merely serves to enhance the overall eerie effect of the skeleton emerging from the coffin. Your sample is being returned upon your request. The applicable subheading for item number N0358, Coffin Mister, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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