N235618 N2 Ruling Active

The tariff classification of a Halloween decoration from China.

Issued December 6, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a sample of a Glass Skull, identified as item number A079EA01419. It is a three-dimensional glass skull measuring approximately 3.9 x 6 x 4.25 inches with a small LED bulb inside. The LED bulb is operated by a slide switch on the bottom of the skull and is powered by 3 button cell batteries which are included. When the slide switch is moved to the on position, the Glass Skull is illuminated. The Glass Skull is intended as a Halloween decoration to adorn the home for the Halloween holiday, and will be imported in assorted colors.

CBP rationale

The applicable subheading for item number A079EA01419, Glass Skull, 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

N235618 December 6, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween decoration from China. Dear Ms. Liu: In your letter dated November 15, 2012, you requested a tariff classification ruling. You submitted a sample of a Glass Skull, identified as item number A079EA01419. It is a three-dimensional glass skull measuring approximately 3.9 x 6 x 4.25 inches with a small LED bulb inside. The LED bulb is operated by a slide switch on the bottom of the skull and is powered by 3 button cell batteries which are included. When the slide switch is moved to the on position, the Glass Skull is illuminated. The Glass Skull is intended as a Halloween decoration to adorn the home for the Halloween holiday, and will be imported in assorted colors. The applicable subheading for item number A079EA01419, Glass Skull, 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, Thomas J. Russo Director National Commodity Specialist Division

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