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The tariff classification of a decoration from China.
Issued January 16, 2015 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N260620 (January 16, 2015)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted sample, identified as item number OEM15-0118B(51026), the Deluxe Dog House With Light and Sound Activation, consists of a decorative doghouse made primarily of polypropylene material that measures 18” in height x 14” in width x 18” in length. The doghouse has a worn black roof and sides that are colored red to resemble blood-drenched wood. Above the dog house entrance is a sign that reads, “BEWARE OF DOG.” Inside the doghouse and opposite the entrance is a light and sound module. When an unsuspecting person approaches the dog house, lights flash and piercing howling sounds are emitted. The Deluxe Dog House With Light and Sound Activation is sold exclusively as a scary decoration for Halloween and can also house the “Skeleton Dog” sold separately.
CBP rationale
The applicable subheading for item number OEM15-0118B(51026) 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
N260620 January 16, 2015 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 decoration from China. Dear Ms. Benedetto: In your letter dated December 15, 2014, you requested a tariff classification ruling. The submitted sample, identified as item number OEM15-0118B(51026), the Deluxe Dog House With Light and Sound Activation, consists of a decorative doghouse made primarily of polypropylene material that measures 18” in height x 14” in width x 18” in length. The doghouse has a worn black roof and sides that are colored red to resemble blood-drenched wood. Above the dog house entrance is a sign that reads, “BEWARE OF DOG.” Inside the doghouse and opposite the entrance is a light and sound module. When an unsuspecting person approaches the dog house, lights flash and piercing howling sounds are emitted. The Deluxe Dog House With Light and Sound Activation is sold exclusively as a scary decoration for Halloween and can also house the “Skeleton Dog” sold separately. The applicable subheading for item number OEM15-0118B(51026) 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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