CBP Ruling N134843 — The tariff classification of lighted Halloween decorations from China.

Tariff classification

Headings: 9505

Product description

You submitted samples and descriptive information regarding four designs of Halloween Lighted Character Jack-O’-Lanterns, identified as item number A079EA00797. The Halloween Lighted Character Jack-O’-Lanterns are orange 3-D depictions of the head and visage of Mickey Mouse, Scooby-Doo, SpongeBob and the heads and visages of Mickey and Minnie Mouse molded together. The articles have a pumpkin-like appearance; orange, ridged skin and green stems, along with cut-out eyes, noses and mouths that simulate the carved-out features of a jack-o’-lantern. When plugged into an electrical outlet, their interior is illuminated similarly to a jack-o’-lantern. The articles are constructed of plastic with electrical components, and measure approximately 10” in height. The Halloween Lighted Character Jack-O’-Lanterns are purely decorative in nature, and do not have any substantial capacity for illuminating the surrounding area. They will be marketed and sold as decorations specifically for Halloween, and will be removed from store shelves the day after Halloween.

CBP rationale

The applicable subheading for the lighted Halloween decorations, 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

N134843 December 20, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of lighted Halloween decorations from China. Dear Mr. Crago-Edwards: In your letter dated November 19, 2010, you requested a tariff classification ruling. You submitted samples and descriptive information regarding four designs of Halloween Lighted Character Jack-O’-Lanterns, identified as item number A079EA00797. The Halloween Lighted Character Jack-O’-Lanterns are orange 3-D depictions of the head and visage of Mickey Mouse, Scooby-Doo, SpongeBob and the heads and visages of Mickey and Minnie Mouse molded together. The articles have a pumpkin-like appearance; orange, ridged skin and green stems, along with cut-out eyes, noses and mouths that simulate the carved-out features of a jack-o’-lantern. When plugged into an electrical outlet, their interior is illuminated similarly to a jack-o’-lantern. The articles are constructed of plastic with electrical components, and measure approximately 10” in height. The Halloween Lighted Character Jack-O’-Lanterns are purely decorative in nature, and do not have any substantial capacity for illuminating the surrounding area. They will be marketed and sold as decorations specifically for Halloween, and will be removed from store shelves the day after Halloween. The applicable subheading for the lighted Halloween decorations, 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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