N278918 N2 Ruling Active

The tariff classification of an 18” Animated Haunted Projector from China.

Issued August 8, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph and detailed description of item number 734218970, 18” Animated Haunted Projector. The battery powered “movie projector” is decorated with a skull and the words Reel Haunted, and mimics an old-style projector with two empty faux film reels. When motion activated, the projector seems to turn on by itself, making sound effects like a real film projector while “projecting” the fixed, preset frightening visage of a skull. Although referred to as a “projector,” the article is incapable of functioning as a real film projector. The item will only be marketed and sold for Halloween.

CBP rationale

The applicable subheading for item number 734218970 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

N278918 August 8, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7F, Tower 1 Harbour Centre 1 Hok Cheung St., Hunghom, KLN Hong Kong, China RE: The tariff classification of an 18” Animated Haunted Projector from China. Dear Ms. Long: In your letter dated August 26, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 734218970, 18” Animated Haunted Projector. The battery powered “movie projector” is decorated with a skull and the words Reel Haunted, and mimics an old-style projector with two empty faux film reels. When motion activated, the projector seems to turn on by itself, making sound effects like a real film projector while “projecting” the fixed, preset frightening visage of a skull. Although referred to as a “projector,” the article is incapable of functioning as a real film projector. The item will only be marketed and sold for Halloween. The applicable subheading for item number 734218970 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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