CBP Ruling N280718 — The tariff classification of Halloween decorations from China.

Tariff classification

Headings: 9505

Product description

You submitted a detailed description and photograph of item number 6342-86676, Skeleton Horse. The large, battery powered light-up decoration depicts a ghostly skeleton horse with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the horse’s mouth moves as if speaking. The Skeleton Horse will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-76352, Full-Size Creeping Alligator Skeleton. The large, battery powered light-up decoration depicts a ghostly skeleton alligator with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the alligator’s mouth moves as if speaking. The Full-Size Creeping Alligator Skeleton will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-90353, Full-Size Standing Dinosaur Skeleton. The large, battery powered light-up decoration depicts a ghostly skeleton dinosaur with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the dinosaur’s mouth moves as if speaking. The Full-Size Standing Dinosaur Skeleton will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-96351, Standing Skeleton Dragon. The large, battery powered light-up decoration depicts a ghostly skeleton dragon with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the dragon’s mouth moves as if speaking. The Standing Skeleton Dragon will only be marketed and sold for Halloween.

CBP rationale

The applicable subheading for item numbers 6342-86676, 7342-76352, 7342-90353 and 7342-96351 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

N280718 November 9, 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 Halloween decorations from China. Dear Ms. Long: In your letter dated October 28, 2016, you requested a tariff classification ruling. You submitted a detailed description and photograph of item number 6342-86676, Skeleton Horse. The large, battery powered light-up decoration depicts a ghostly skeleton horse with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the horse’s mouth moves as if speaking. The Skeleton Horse will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-76352, Full-Size Creeping Alligator Skeleton. The large, battery powered light-up decoration depicts a ghostly skeleton alligator with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the alligator’s mouth moves as if speaking. The Full-Size Creeping Alligator Skeleton will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-90353, Full-Size Standing Dinosaur Skeleton. The large, battery powered light-up decoration depicts a ghostly skeleton dinosaur with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the dinosaur’s mouth moves as if speaking. The Full-Size Standing Dinosaur Skeleton will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-96351, Standing Skeleton Dragon. The large, battery powered light-up decoration depicts a ghostly skeleton dragon with an open mouth and large menacing teeth. When powered on, the LED bulbs in the eye sockets of the skull glow demonically, as the decoration emits bone-chilling sound effects while the dragon’s mouth moves as if speaking. The Standing Skeleton Dragon will only be marketed and sold for Halloween. The applicable subheading for item numbers 6342-86676, 7342-76352, 7342-90353 and 7342-96351 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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