N279267 N2 Ruling Active

The tariff classification of 8" LED Illuminated Halloween Potion Bottles from China.

Issued November 1, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a detailed description of 8” LED Illuminated Halloween Potion Bottles. However we did not receive follow-up photographs, in lieu of samples, of these items until October 28, 2016. The battery powered, LED illuminated, gel wax-filled potion bottles measure approximately 8” in height, are sealed with faux corks, and are affixed to foreboding skull decorated bases. The three triangular bottles simulate potion bottles used by witches. When activated, the bottles are illuminated by LED bulbs inside the bases. These bottles will only be marketed and sold for Halloween, and imported under the following item numbers: 7348-08972 (triangular yellow bottle), 7348-08973 (triangular pink bottle), and 7348-08974 (triangular green bottle).

CBP rationale

The applicable subheading for the 8” LED Illuminated Halloween Potion Bottles 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

N279267 November 1, 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 8" LED Illuminated Halloween Potion Bottles from China. Dear Ms. Long: In your letter dated September 2, 2016, you requested a tariff classification ruling. You submitted a detailed description of 8” LED Illuminated Halloween Potion Bottles. However we did not receive follow-up photographs, in lieu of samples, of these items until October 28, 2016. The battery powered, LED illuminated, gel wax-filled potion bottles measure approximately 8” in height, are sealed with faux corks, and are affixed to foreboding skull decorated bases. The three triangular bottles simulate potion bottles used by witches. When activated, the bottles are illuminated by LED bulbs inside the bases. These bottles will only be marketed and sold for Halloween, and imported under the following item numbers: 7348-08972 (triangular yellow bottle), 7348-08973 (triangular pink bottle), and 7348-08974 (triangular green bottle). The applicable subheading for the 8” LED Illuminated Halloween Potion Bottles 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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