The tariff classification of a decorative article from China.
Issued July 31, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted sample, identified as the Darth Vader Porch Light Cover, style number 18072, consists of a thin PVC decoration that replicates a “mask” of the Star Wars character, Darth Vader. The “mask” measures approximately 12-1/2” in width x 14-3/4” in length x 6” in depth, and has an elastic string in back for slipping over and securing to a porch light. Once secured to the light, the decoration is illuminated. Although referred to as a “cover”, the decoration is of such weak construction that it is incapable of serving any utilitarian function, such as protection of a light bulb. Instead, it is purely a one-time use throw away decoration marketed and sold exclusively for Halloween. Your sample will be returned as requested.
CBP rationale
The applicable subheading for style 18072 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
N254923 July 31, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a decorative article from China. Dear Ms. Benedetto: In your letter dated June 24, 2014, you requested a tariff classification ruling. The submitted sample, identified as the Darth Vader Porch Light Cover, style number 18072, consists of a thin PVC decoration that replicates a “mask” of the Star Wars character, Darth Vader. The “mask” measures approximately 12-1/2” in width x 14-3/4” in length x 6” in depth, and has an elastic string in back for slipping over and securing to a porch light. Once secured to the light, the decoration is illuminated. Although referred to as a “cover”, the decoration is of such weak construction that it is incapable of serving any utilitarian function, such as protection of a light bulb. Instead, it is purely a one-time use throw away decoration marketed and sold exclusively for Halloween. Your sample will be returned as requested. The applicable subheading for style 18072 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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