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N139475 N1 Ruling Active

The tariff classification of a Ghost Face Lite-Up Décor and a Skull Lite-Up Décor from China.

Issued January 4, 2011 by U.S. Customs and Border Protection.

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N1 N139475 (January 4, 2011)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You have submitted a sample of the Ghost Face Lite-Up Décor, identified as item number 91223. The article depicts the face of a ghost with his mouth opened wide, wearing a black hood made of 100% polyester knitted fabric, and battery operated LED eyes that light up. The ghost face is constructed of plastic polyvinyl chloride and measures approximately 23” in height by 13” in length by 4.75” in depth. You have submitted a photo and descriptive information of the Skull Lite-Up Décor, identified as item number 91050. The article depicts a skull face with its mouth agape and battery operated LED eyes that light up. The skull is constructed of plastic polyvinyl chloride and measures approximately 28” in height by 13.75” in length by 2” in depth. These items have attached hanging loops and are intended for use as decorations on the wall in order to create a scary environment for the Halloween holiday.

Full text

N139475 January 4, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos FunWorld 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Ghost Face Lite-Up Décor and a Skull Lite-Up Décor from China. Dear Ms. Tsiavos: In your letter dated December 16, 2010, you requested a tariff classification ruling. You have submitted a sample of the Ghost Face Lite-Up Décor, identified as item number 91223. The article depicts the face of a ghost with his mouth opened wide, wearing a black hood made of 100% polyester knitted fabric, and battery operated LED eyes that light up. The ghost face is constructed of plastic polyvinyl chloride and measures approximately 23” in height by 13” in length by 4.75” in depth. You have submitted a photo and descriptive information of the Skull Lite-Up Décor, identified as item number 91050. The article depicts a skull face with its mouth agape and battery operated LED eyes that light up. The skull is constructed of plastic polyvinyl chloride and measures approximately 28” in height by 13.75” in length by 2” in depth. These items have attached hanging loops and are intended for use as decorations on the wall in order to create a scary environment for the Halloween holiday. The applicable subheading for the Ghost Face Lite-Up Décor and the Skull Lite-Up Décor 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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