N122055 N1 Ruling Active

The tariff classification of a lighted Easter egg decoration from China.

Issued September 15, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a 5 Color LED EVA Egg Decoration identified as item number 1542-06244. The article consists of a pink ethylene vinyl acetate faux egg that measures approximately 5” in height x 3-1/2” in diameter. Housed within the egg are electrical components that when activated, by turning on a switch located on the bottom of the egg, illuminates the egg in five alternating colors, but does not illuminate the surrounding area. The 5 Color LED EVA Egg Decoration is marketed and sold purely as a decoration for the Easter holiday.

CBP rationale

The applicable subheading for the 5 Color LED EVA Egg Decoration identified as item number 1542-06244 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

N122055 September 15, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Dennis Awana Inter-Orient Services 1455 Monterey Pass Road #205 Monterey Park, CA 91754 RE: The tariff classification of a lighted Easter egg decoration from China. Dear Mr. Awana: In your letter dated August 26, 2010, you requested a tariff classification ruling on behalf of your client, Pan Asian Creations (BVD) LT. You submitted a sample of a 5 Color LED EVA Egg Decoration identified as item number 1542-06244. The article consists of a pink ethylene vinyl acetate faux egg that measures approximately 5” in height x 3-1/2” in diameter. Housed within the egg are electrical components that when activated, by turning on a switch located on the bottom of the egg, illuminates the egg in five alternating colors, but does not illuminate the surrounding area. The 5 Color LED EVA Egg Decoration is marketed and sold purely as a decoration for the Easter holiday. The applicable subheading for the 5 Color LED EVA Egg Decoration identified as item number 1542-06244 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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