N176377 N1 Ruling Active

The tariff classification of four styles of a Halloween LED Suction Light from China.

Issued August 8, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted samples of a Halloween LED Suction Light, identified as item # 91226, which consists of decorations made of acrylic plastic and molded in the shapes of a skull, jack-o’-lantern, bat and spider, respectively. Each decorative form measures approximately 2-1/2” in width x 3-1/2” in length, and incorporates a battery-operated color changing LED light that is mounted inside the top of the translucent shape. One end of a plastic-coated wire is attached to the outside top of each plastic shape while the other end of the wire is attached to a suction cup. When the suction cup is affixed to a window, the attached wire allows the plastic shape to hang down. On the back of each suction cup is a slide switch and a battery compartment. The batteries are included. When the slide switch is moved to the “on” position, the plastic shape is illuminated in an array of changing colors. Although referred to as a “light”, the Halloween LED Suction Light utilizes light purely for its decorative effect to furnish illumination to the plastic shapes themselves, and does not illuminate the surrounding area. The Halloween LED Suction Light is purely a decorative article for Halloween.

CBP rationale

The applicable subheading for the Halloween LED Suction Light, identified as item # 91226, 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

N176377 August 8, 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 four styles of a Halloween LED Suction Light from China. Dear Ms. Tsiavos: In your letter dated July 15, 2011, you requested a tariff classification ruling. You submitted samples of a Halloween LED Suction Light, identified as item # 91226, which consists of decorations made of acrylic plastic and molded in the shapes of a skull, jack-o’-lantern, bat and spider, respectively. Each decorative form measures approximately 2-1/2” in width x 3-1/2” in length, and incorporates a battery-operated color changing LED light that is mounted inside the top of the translucent shape. One end of a plastic-coated wire is attached to the outside top of each plastic shape while the other end of the wire is attached to a suction cup. When the suction cup is affixed to a window, the attached wire allows the plastic shape to hang down. On the back of each suction cup is a slide switch and a battery compartment. The batteries are included. When the slide switch is moved to the “on” position, the plastic shape is illuminated in an array of changing colors. Although referred to as a “light”, the Halloween LED Suction Light utilizes light purely for its decorative effect to furnish illumination to the plastic shapes themselves, and does not illuminate the surrounding area. The Halloween LED Suction Light is purely a decorative article for Halloween. The applicable subheading for the Halloween LED Suction Light, identified as item # 91226, 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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