N185036 N1 Ruling Active

The tariff classification of four styles of a Light Up Pre-Carved Jack-O’-Lantern from China.

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

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a Light Up Pre-Carved Jack-O’-Lantern, identified as item # 97034. The article consists of a plastic pumpkin that measures approximately 10” in diameter with the words “Happy Halloween” and bats carved into it. The pumpkin has a plastic green stem on top and a color-changing light attached to the inside bottom. When a slide-switch attached to the pumpkin’s base is moved to the “on” position, the carved bats and the words “Happy Halloween” are illuminated in alternating color patterns.

CBP rationale

The applicable subheading for the Light Up Pre-Carved Jack-O’-Lantern, identified as item # 97034, 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

N185036 September 23, 2011 CLA-2-95 OT:RR: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 Light Up Pre-Carved Jack-O’-Lantern from China. Dear Ms. Tsiavos: In your letter dated September 9, 2011, you requested a tariff classification ruling. You submitted a sample of a Light Up Pre-Carved Jack-O’-Lantern, identified as item # 97034. The article consists of a plastic pumpkin that measures approximately 10” in diameter with the words “Happy Halloween” and bats carved into it. The pumpkin has a plastic green stem on top and a color-changing light attached to the inside bottom. When a slide-switch attached to the pumpkin’s base is moved to the “on” position, the carved bats and the words “Happy Halloween” are illuminated in alternating color patterns. You state that the Light Up Pre-Carved Jack-O’-Lantern will also be imported in three additional styles depicting a carved “Happy Face”, a carved “Scary Face” and the carved words, “Trick or Treat”, respectively. All styles are advertised and sold as decorations for the Halloween holiday. The applicable subheading for the Light Up Pre-Carved Jack-O’-Lantern, identified as item # 97034, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →