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N280167 N2 Ruling Active

The tariff classification of 6” Day of the Dead Water Globes with LED Illumination from China.

Issued October 31, 2016 by U.S. Customs and Border Protection.

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N2 N280167 (October 31, 2016)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph and detailed description of 6” Day of the Dead Water Globes with LED Illumination. The battery powered, LED light-up decorations depict frightening decorated skulls inside plastic globes filled with water and glitter. When activated, the LED lighting illuminates the skulls, and the water is agitated, disbursing the glitter around the skulls in an eerie manner. Item number 7372-06012 depicts a white skull while item number 7372-06011 depicts a pink skull. Although Day of the Dead is referenced, these items are advertised, marketed and sold exclusively for Halloween.

CBP rationale

The applicable subheading for item numbers 7372-06012 and 7372-06011 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

N280167 October 31, 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 Hong Kong, China RE: The tariff classification of 6” Day of the Dead Water Globes with LED Illumination from China. Dear Ms. Long: In your letter dated September 29, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of 6” Day of the Dead Water Globes with LED Illumination. The battery powered, LED light-up decorations depict frightening decorated skulls inside plastic globes filled with water and glitter. When activated, the LED lighting illuminates the skulls, and the water is agitated, disbursing the glitter around the skulls in an eerie manner. Item number 7372-06012 depicts a white skull while item number 7372-06011 depicts a pink skull. Although Day of the Dead is referenced, these items are advertised, marketed and sold exclusively for Halloween. The applicable subheading for item numbers 7372-06012 and 7372-06011 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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