N280729 N2 Ruling Active

The tariff classification of Halloween decorations from China.

Issued November 9, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a detailed description and photograph of item number 6342-10920, Haunted Mansion Witch’s Spell Hour Glass. The battery powered, light-up decoration depicts a scary bat-covered hour glass. When powered on, the sound sensors detect approaching individuals causing the LED bulbs to illuminate the decoration while bone-chilling sound effects are emitted. The Haunted Mansion Witch’s Spell Hour Glass will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-10055, Hour Glass With Gold Skulls Inside. The battery powered light-up decoration depicts a ghastly hour glass with a gold skull in each end. When powered on, the LED bulbs in the eye sockets of the skull glow demonically. The Hour Glass With Gold Skulls Inside will only be marketed and sold for Halloween.

CBP rationale

The applicable subheading for item numbers 6342-10920 and 7342-10055 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

N280729 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 6342-10920, Haunted Mansion Witch’s Spell Hour Glass. The battery powered, light-up decoration depicts a scary bat-covered hour glass. When powered on, the sound sensors detect approaching individuals causing the LED bulbs to illuminate the decoration while bone-chilling sound effects are emitted. The Haunted Mansion Witch’s Spell Hour Glass will only be marketed and sold for Halloween. You submitted a detailed description and photograph of item number 7342-10055, Hour Glass With Gold Skulls Inside. The battery powered light-up decoration depicts a ghastly hour glass with a gold skull in each end. When powered on, the LED bulbs in the eye sockets of the skull glow demonically. The Hour Glass With Gold Skulls Inside will only be marketed and sold for Halloween. The applicable subheading for item numbers 6342-10920 and 7342-10055 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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