The tariff classification of decorative articles from China.
Issued June 6, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted two samples of “Glass and Metal Witch Hats” identified as item number 932710, which are table top decorations depicting witch hats. Each hat consists of a painted glass crown inserted into a metal frame, with the metal comprising the majority of the material, including the hat frame, hat brim, hat band and hat buckle. The first design has a green glass crown and measures approximately 10-1/2” in height x 6” in width x 9” in length at the brim, which also serves at the hat’s base, allowing the hat to stand upright. The hat is accented with a hanging metal and glass spider with protruding metal fangs. The second design has a purple crown and measures approximately 11-1/2” in height x 6” in width x 9” in length at the brim, which also serves at the hat’s base, allowing the hat to stand upright. The hat is accented with a hanging metal and glass spider with protruding metal fangs and a metal bat with painted fangs. Each hat has a battery powered color changing LED light positioned behind the glass crown, which can be set for steady glow or flicker mode. When the slide switch positioned under the hat’s brim is moved to the on position, portions of the hat’s crown are faintly illuminated. The “Glass and Metal Witch Hats” are marketed and sold purely as decorative articles for Halloween and do not illuminate the surrounding area or provide any utilitarian function. Your samples will be returned as requested.
CBP rationale
The applicable subheading for item number 932710 will be 9505.10.2500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of other.
Full text
N242437 June 6, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Jeanette Arciero CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative articles from China. Dear Ms. Arciero: In your letter dated May 22, 2013, you requested a tariff classification ruling. You submitted two samples of “Glass and Metal Witch Hats” identified as item number 932710, which are table top decorations depicting witch hats. Each hat consists of a painted glass crown inserted into a metal frame, with the metal comprising the majority of the material, including the hat frame, hat brim, hat band and hat buckle. The first design has a green glass crown and measures approximately 10-1/2” in height x 6” in width x 9” in length at the brim, which also serves at the hat’s base, allowing the hat to stand upright. The hat is accented with a hanging metal and glass spider with protruding metal fangs. The second design has a purple crown and measures approximately 11-1/2” in height x 6” in width x 9” in length at the brim, which also serves at the hat’s base, allowing the hat to stand upright. The hat is accented with a hanging metal and glass spider with protruding metal fangs and a metal bat with painted fangs. Each hat has a battery powered color changing LED light positioned behind the glass crown, which can be set for steady glow or flicker mode. When the slide switch positioned under the hat’s brim is moved to the on position, portions of the hat’s crown are faintly illuminated. The “Glass and Metal Witch Hats” are marketed and sold purely as decorative articles for Halloween and do not illuminate the surrounding area or provide any utilitarian function. Your samples will be returned as requested. The applicable subheading for item number 932710 will be 9505.10.2500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of 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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