CBP Ruling N247276 — The tariff classification of decorations from China.

Tariff classification

Headings: 9505

Product description

You submitted samples of two designs of Halloween lawn decorations. The first design, “Glow-In-Dark Out Of The Grave”, identified as item number 91055, consists of a life-size plastic skull and skeletal forearms complete with bony fingers that when inserted into the lawn depicts a terrifying skeleton rising out of the ground. The skeletal remains are made of fluorescent plastic that glows in the dark. The second design, “Out of the Grave – LIGHT UP”, identified as item number 91055T, is constructed the same as item number 91055, but also includes removable batteries that power a strobe light inside the skull. The light only illuminates the skull and does not provide light to the surrounding area. These articles are marketed and sold as scary decorations for Halloween.

CBP rationale

The applicable subheading for item numbers 91055 and 91055T 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

N247276 November 6, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Irene Tsiavos Fun World80 Voice Road Carle Place, NY 11514 RE: The tariff classification of decorations from China. Dear Ms. Tsiavos: In your letter dated October 22, 2013, you requested a tariff classification ruling. You submitted samples of two designs of Halloween lawn decorations. The first design, “Glow-In-Dark Out Of The Grave”, identified as item number 91055, consists of a life-size plastic skull and skeletal forearms complete with bony fingers that when inserted into the lawn depicts a terrifying skeleton rising out of the ground. The skeletal remains are made of fluorescent plastic that glows in the dark. The second design, “Out of the Grave – LIGHT UP”, identified as item number 91055T, is constructed the same as item number 91055, but also includes removable batteries that power a strobe light inside the skull. The light only illuminates the skull and does not provide light to the surrounding area. These articles are marketed and sold as scary decorations for Halloween. The applicable subheading for item numbers 91055 and 91055T 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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