CBP Ruling N176798 — The tariff classification of a lighted Halloween wind chime from China

Tariff classification

Headings: 8306

Product description

The submitted samples will be retained. The merchandise under consideration is called a “Halloween LED Chime Light,” item number 91225. It comes in four motifs: skull, Jack-O-lantern, bat and spider. Each article comprises a white plastic top that houses three AAA batteries (included) and a push-button device. Hanging from the top are three base metal chimes and three clear plastic Halloween silhouettes. When the push button is depressed an LED light in each silhouette is illuminated. The lights change color at timed intervals to display seven different color schemes. This product is waterproof for outdoor use and measures approximately 15 inches long when hung. It is imported ready for retail sale in clear plastic clamshell packing. Although you indicate that this product is used for Halloween festivities, Note 1(l) to Chapter 95, which provides in part for festive articles, excludes bells, gongs or the like of heading 8306.

CBP rationale

The applicable subheading for the lighted Halloween wind chime will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof.

Full text

N176798 August 5, 2011 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.10.0000 Ms. Irene Tsiavos Easter Unlimited, Inc. Fun·World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a lighted Halloween wind chime from China Dear Ms. Tsiavos: In your letter dated July 21, 2011, you requested a tariff classification ruling. The submitted samples will be retained. The merchandise under consideration is called a “Halloween LED Chime Light,” item number 91225. It comes in four motifs: skull, Jack-O-lantern, bat and spider. Each article comprises a white plastic top that houses three AAA batteries (included) and a push-button device. Hanging from the top are three base metal chimes and three clear plastic Halloween silhouettes. When the push button is depressed an LED light in each silhouette is illuminated. The lights change color at timed intervals to display seven different color schemes. This product is waterproof for outdoor use and measures approximately 15 inches long when hung. It is imported ready for retail sale in clear plastic clamshell packing. Although you indicate that this product is used for Halloween festivities, Note 1(l) to Chapter 95, which provides in part for festive articles, excludes bells, gongs or the like of heading 8306. The applicable subheading for the lighted Halloween wind chime will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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