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The tariff classification of a Color Changing Ghost from China.
Issued June 24, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N169875 (June 24, 2011)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Color Changing Ghost, identified as item # 91700, which is a plastic figure molded in the shape of a three-dimensional ghost. The figure measures approximately 3-1/2” in height x 2-3/4” in width at its flattened base. The flattened base allows the figure to stand on a flat surface, such as a window sill. A compartment is located inside the base, which houses batteries that are activated by a flip switch. When the switch is moved to the “on” position, it causes the ghost to change colors. The Color Changing Ghost is purely a decorative article for Halloween, and does not provide illumination to the surrounding area.
CBP rationale
The applicable subheading for the Color Changing Ghost, identified as item # 91700, 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
N169875 June 24, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun?World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a Color Changing Ghost from China. Dear Ms. Tsiavos: In your letter dated June 3, 2011, you requested a tariff classification ruling. You submitted a sample of a Color Changing Ghost, identified as item # 91700, which is a plastic figure molded in the shape of a three-dimensional ghost. The figure measures approximately 3-1/2” in height x 2-3/4” in width at its flattened base. The flattened base allows the figure to stand on a flat surface, such as a window sill. A compartment is located inside the base, which houses batteries that are activated by a flip switch. When the switch is moved to the “on” position, it causes the ghost to change colors. The Color Changing Ghost is purely a decorative article for Halloween, and does not provide illumination to the surrounding area. The applicable subheading for the Color Changing Ghost, identified as item # 91700, 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 the 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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