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The tariff classification of a Jack-O’-Lantern Pathway Marker from China.
Issued September 5, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N289758 (September 5, 2017)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a photograph and detailed description of item number 8303-27005, Jack-O’-Lantern Pathway Marker. The article consists of a single, battery powered outdoor decoration composed of plastic with textile trim depicting a jack-o’-lantern with hair and a collar, and wearing a scarecrow hat. The jack-o’-lantern hangs from a loop on a small metal shepherd’s crook with spikes on the bottom to hold it firmly into the soil. Although referred to as a “marker,” this is a solitary decoration that when illuminated does not provide light to the surrounding area. It is also not connected to any other markers via a light string. The Jack-O’-Lantern Pathway Marker is marketed and sold only as a decoration for Halloween.
CBP rationale
The applicable subheading for item number 8303-27005 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
N289758 September 5, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Soolin Shu Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No, 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a Jack-O’-Lantern Pathway Marker from China. Dear Ms. Shu: In your letter dated August 28, 2017, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 8303-27005, Jack-O’-Lantern Pathway Marker. The article consists of a single, battery powered outdoor decoration composed of plastic with textile trim depicting a jack-o’-lantern with hair and a collar, and wearing a scarecrow hat. The jack-o’-lantern hangs from a loop on a small metal shepherd’s crook with spikes on the bottom to hold it firmly into the soil. Although referred to as a “marker,” this is a solitary decoration that when illuminated does not provide light to the surrounding area. It is also not connected to any other markers via a light string. The Jack-O’-Lantern Pathway Marker is marketed and sold only as a decoration for Halloween. The applicable subheading for item number 8303-27005 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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