10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a Lantern With LED Candle from China.
Issued January 22, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N271974 (January 22, 2016)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Lantern With LED Candle identified as item # 9038826. The article is a black lantern-shaped plastic decoration with a battery-powered LED candle inside. The lantern measures approximately 12” in height x 5-1/2” square at the base, and will be imported in two designs: The first design features a scary black spider hanging on a black spider web on the lantern’s translucent panels. The second design features flying black bats of various sizes on the lantern’s translucent panels. When the LED candle is turned on, an extremely dim light illuminates the scary imagery. Each lantern has a loop on top for hanging the decoration. Although referred to as a “lantern,” the article is purely a hanging night decoration that only simulates the shape of a lantern and is not functional. Its faint light is deeply recessed within the LED candle and produces no usable light. It is advertised, marketed and sold only as a decoration for Halloween. Your sample is being returned as requested.
CBP rationale
The applicable subheading for item # 9038826 will be 9505.90.6000, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.
Full text
N271974 January 22, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA19112 RE: The tariff classification of a Lantern With LED Candle from China. Dear Mr. Stinson: In your letter dated December 23, 2015, you requested a tariff classification ruling. You submitted a sample of a Lantern With LED Candle identified as item # 9038826. The article is a black lantern-shaped plastic decoration with a battery-powered LED candle inside. The lantern measures approximately 12” in height x 5-1/2” square at the base, and will be imported in two designs: The first design features a scary black spider hanging on a black spider web on the lantern’s translucent panels. The second design features flying black bats of various sizes on the lantern’s translucent panels. When the LED candle is turned on, an extremely dim light illuminates the scary imagery. Each lantern has a loop on top for hanging the decoration. Although referred to as a “lantern,” the article is purely a hanging night decoration that only simulates the shape of a lantern and is not functional. Its faint light is deeply recessed within the LED candle and produces no usable light. It is advertised, marketed and sold only as a decoration for Halloween. Your sample is being returned as requested. The applicable subheading for item # 9038826 will be 9505.90.6000, 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, Deborah C. Marinucci Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow N271974
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.