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N260841 N2 Ruling Active

The tariff classification of a Stormtrooper Mister from China.

Issued January 22, 2015 by U.S. Customs and Border Protection.

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N2 N260841 (January 22, 2015)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The helmet is composed of ABS plastic, and has an approximately 3-3/4” deep bowl-shaped reservoir that is filled with water. When an accompanying mister device is placed inside of the reservoir and plugged in to an electrical outlet, the water heats and is turned into mist. The mist is then illuminated from within by LED bulbs to create a scary atmosphere. The insubstantial decoration is not constructed for long-term use, but is intended exclusively as a temporary decoration that is only sold for Halloween. The sample will be returned as requested.

CBP rationale

The applicable subheading for item number 19126 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

N260841 January 22, 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 Stormtrooper Mister from China. Dear Ms. Benedetto: In your letter dated January 13, 2015, you requested a tariff classification ruling. The sample submitted, identified as item number 19126, the Stormtrooper Mister, is a decoration in the shape of a Stormtrooper helmet that measures approximately 6-1/2” in height and 25” in diameter. The helmet is composed of ABS plastic, and has an approximately 3-3/4” deep bowl-shaped reservoir that is filled with water. When an accompanying mister device is placed inside of the reservoir and plugged in to an electrical outlet, the water heats and is turned into mist. The mist is then illuminated from within by LED bulbs to create a scary atmosphere. The insubstantial decoration is not constructed for long-term use, but is intended exclusively as a temporary decoration that is only sold for Halloween. The sample will be returned as requested. The applicable subheading for item number 19126 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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