N280209 N2 Ruling Active

The tariff classification of Halloween decorations from China.

Issued October 20, 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 7346-10041, 10” Blow-Molded Halloween Standing Raven with a Pointed Hat, Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a creepy raven with oversized claws and wearing a black witch hat. When activated, the LED lighting illuminates the eyes in ghostly glowing light while bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-13043, 13” Turning Head Black Owl with LED Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a frightening owl with oversized claws and perched on a pile of bones. When activated, the head swivels around and the LED lighting illuminates the eyes in ghostly glowing light while bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-13045, 13” Blow-molded Halloween Standing Raven with LED Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a vicious raven with oversized claws in an attack pose. When activated, the LED lighting illuminates the eyes in ghostly glowing light while bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-12944, 12” Animated Head Turning Vulture with LED Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a ghoulish, hungry vulture with oversized claws. When activated, the vulture’s head turns, as the LED lighting illuminates the eyes in spooky glowing light and bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween.

CBP rationale

The applicable subheading for item numbers 7346-10041, 7346-13043, 7346-13045 and 7346-12944 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

N280209 October 20, 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 Halloween decorations 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 7346-10041, 10” Blow-Molded Halloween Standing Raven with a Pointed Hat, Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a creepy raven with oversized claws and wearing a black witch hat. When activated, the LED lighting illuminates the eyes in ghostly glowing light while bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-13043, 13” Turning Head Black Owl with LED Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a frightening owl with oversized claws and perched on a pile of bones. When activated, the head swivels around and the LED lighting illuminates the eyes in ghostly glowing light while bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-13045, 13” Blow-molded Halloween Standing Raven with LED Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a vicious raven with oversized claws in an attack pose. When activated, the LED lighting illuminates the eyes in ghostly glowing light while bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-12944, 12” Animated Head Turning Vulture with LED Illuminated Eyes and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a ghoulish, hungry vulture with oversized claws. When activated, the vulture’s head turns, as the LED lighting illuminates the eyes in spooky glowing light and bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. The applicable subheading for item numbers 7346-10041, 7346-13043, 7346-13045 and 7346-12944 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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