N164275 N1 Ruling Active

The tariff classification of a “Hanging 20” Color Change Ghost” from China

Issued May 23, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You are requesting the tariff classification on a “Hanging 20” Color Change Ghost,” item # 91738. The item is a battery-operated decoration, designed for the Halloween holiday, depicting a floating ghost that measures approximately 20” in height. The figure consists of a plastic sphere for the head, a frame for the arms and a battery case, with an on/off switch, in a pouch that hangs from the frame. The fabric portion of the decoration is constructed of 100% polyester with a printed face. The ghost’s face will be made in three variations: Sweet, Silly and Happy. The ghost lights up and makes scary sounds when the switch is activated. The sample will be returned, as requested by your office.

CBP rationale

The applicable subheading for the “Hanging 20” Color Change Ghost,” item 91738, 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

N164275 May 23, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun•World Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a “Hanging 20” Color Change Ghost” from China Dear Ms. Tsiavos: In your letter dated May 2, 2011, you requested a tariff classification ruling. You are requesting the tariff classification on a “Hanging 20” Color Change Ghost,” item # 91738. The item is a battery-operated decoration, designed for the Halloween holiday, depicting a floating ghost that measures approximately 20” in height. The figure consists of a plastic sphere for the head, a frame for the arms and a battery case, with an on/off switch, in a pouch that hangs from the frame. The fabric portion of the decoration is constructed of 100% polyester with a printed face. The ghost’s face will be made in three variations: Sweet, Silly and Happy. The ghost lights up and makes scary sounds when the switch is activated. The sample will be returned, as requested by your office. The applicable subheading for the “Hanging 20” Color Change Ghost,” item 91738, 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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