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The tariff classification of a 100% Fiberglass Skull from China.
Issued February 22, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N094917 (February 22, 2010)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a 100% Fiberglass Skull identified as style #N0719. The article consists of a grinning, hollow-eyed skull made of 100% fiberglass that measures approximately 21-1/2” in height x 19” in diameter at its base and houses a battery box inside the back of the skull. When the battery box switch is turned to the “on” position, tiny bulbs in the eye sockets glow while the skull emits scary sounds. The 100% Fiberglass Skull is purely a decorative article used to help create a scary environment for the Halloween holiday and does not provide illumination to the surrounding area. Your sample is being returned upon your request.
CBP rationale
The applicable subheading for the 100% Fiberglass Skull identified as style #N0719 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
N094917 February 22, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a 100% Fiberglass Skull from China. Dear Ms. Benedetto: In your letter dated February 9, 2010, you requested a tariff classification ruling. You submitted a sample of a 100% Fiberglass Skull identified as style #N0719. The article consists of a grinning, hollow-eyed skull made of 100% fiberglass that measures approximately 21-1/2” in height x 19” in diameter at its base and houses a battery box inside the back of the skull. When the battery box switch is turned to the “on” position, tiny bulbs in the eye sockets glow while the skull emits scary sounds. The 100% Fiberglass Skull is purely a decorative article used to help create a scary environment for the Halloween holiday and does not provide illumination to the surrounding area. Your sample is being returned upon your request. The applicable subheading for the 100% Fiberglass Skull identified as style #N0719 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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