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N270180 N2 Ruling Active

The tariff classification of “Skeleton-Hand” pathway markers from China

Issued November 17, 2015 by U.S. Customs and Border Protection.

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N2 N270180 (November 17, 2015)

Tariff classification

HTS codes: 8543.70.9650

Headings: 8543

Product description

The item in question is a set of decorative “Skeleton-Hand” pathway markers (Item # 630314777). The set contains three plastic skeleton hands each holding a candle. This electronic device incorporates lights, a sound effects module and a sound sensor. Each marker is powered by three AA batteries which are included. This device is used to provide Halloween style lighting and sound effects.

CBP rationale

a candle. This electronic device incorporates lights, a sound effects module and a sound sensor. Each marker is powered by three AA batteries which are included. This device is used to provide Halloween style lighting and sound effects. The applicable subheading for the “Skeleton-Hand” pathway markers (Item # 630314777) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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/.

Full text

N270180 November 17, 2015 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9650 Sally Liao Pan Asians Creations Limited Unit 713, 7/F, Tower 1 Harbor Center 1 Hok Cheung Street Hunghom, Hong Kong China RE: The tariff classification of “Skeleton-Hand” pathway markers from China Dear Ms. Liao: In your letter dated October 27, 2015, you requested a tariff classification ruling. The item in question is a set of decorative “Skeleton-Hand” pathway markers (Item # 630314777). The set contains three plastic skeleton hands each holding a candle. This electronic device incorporates lights, a sound effects module and a sound sensor. Each marker is powered by three AA batteries which are included. This device is used to provide Halloween style lighting and sound effects. The applicable subheading for the “Skeleton-Hand” pathway markers (Item # 630314777) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus, having individual functions, not specified or included elsewhere…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%. 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 Steven Pollichino at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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