CBP Ruling N280172 — The tariff classification of Haunted Mansion Telephones from China.

Tariff classification

Headings: 9505

Product description

You submitted a photograph and detailed description of item number 6355-14129, Haunted Mansion Old-Time Telephone with Animated Moving Jaw Skull., LED Illuminated Eyes and Halloween Sound Effects. The life-size, battery powered, decoration depicts a candlestick-type telephone with a prominent skull at the center and a skeletal hand to hold the receiver. When activated, the LED lighting illuminates the skull’s eyes and its jaws move in a frightening manner as if speaking while scary sound effects are emitted. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7355-13284, Haunted Mansion “Possessed” Old-Time Telephone with Halloween Sound Effects. The life-size, battery powered, decoration depicts a candlestick-type telephone with the ghoulish visage of a skull at the center of the rotary dial. When activated, the phone emits terrifying sound effects. This item will be only be marketed and sold for Halloween.

CBP rationale

The applicable subheading for item numbers 6355-14129 and 7355-13284 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

N280172 October 19, 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 Haunted Mansion Telephones 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 item number 6355-14129, Haunted Mansion Old-Time Telephone with Animated Moving Jaw Skull., LED Illuminated Eyes and Halloween Sound Effects. The life-size, battery powered, decoration depicts a candlestick-type telephone with a prominent skull at the center and a skeletal hand to hold the receiver. When activated, the LED lighting illuminates the skull’s eyes and its jaws move in a frightening manner as if speaking while scary sound effects are emitted. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7355-13284, Haunted Mansion “Possessed” Old-Time Telephone with Halloween Sound Effects. The life-size, battery powered, decoration depicts a candlestick-type telephone with the ghoulish visage of a skull at the center of the rotary dial. When activated, the phone emits terrifying sound effects. This item will be only be marketed and sold for Halloween. The applicable subheading for item numbers 6355-14129 and 7355-13284 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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