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The tariff classification of Metal Decorative Décor with Skull Cut-Out from China.
Issued March 7, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N283782 (March 7, 2017)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a photograph and detailed description of item number G73-GXFG002C, identified as Metal Decorative Décor with Skull Cut-Out. The article consists of an open-topped, can shaped tin decoration that measures approximately 5” in height x 4” in diameter and has skull-shaped cut-outs. When a battery-powered tealight (not included) is placed inside, its light illuminates the frightening skull designs.
CBP rationale
The applicable subheading for item number G73-GXFG002C 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
N283782 March 7, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Aimee Wong Creative Design Ltd. Unit 1-10, 2/F Vanta Industrial Centre 21-33 Tai Lin Pai Road Kwai Chung, N.T. Hong Kong, China RE: The tariff classification of Metal Decorative Décor with Skull Cut-Out from China. Dear Ms. Wong: In your letter dated February 20, 2017, on behalf of Dollar General Inc., you requested a tariff classification ruling. You submitted a photograph and detailed description of item number G73-GXFG002C, identified as Metal Decorative Décor with Skull Cut-Out. The article consists of an open-topped, can shaped tin decoration that measures approximately 5” in height x 4” in diameter and has skull-shaped cut-outs. When a battery-powered tealight (not included) is placed inside, its light illuminates the frightening skull designs. You state that this décor is not designed to hold or be used with an actual candle. The Metal Decorative Décor with Skull Cut-Out will be sold in assorted colors exclusively as a decoration for Halloween, and provides no usable light. The applicable subheading for item number G73-GXFG002C 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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