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N289763 N2 Ruling Active

The tariff classification of a wall hanging decoration from China.

Issued September 5, 2017 by U.S. Customs and Border Protection.

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N2 N289763 (September 5, 2017)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph and detailed description of item number 8305-21025, 21 inch Darr Faux Wood Frame. The article consists of a battery powered, plastic framed portrait of a skull with frightening yellow eyes and a wide open mouth displaying hideous teeth. When activated, the skull utters terrifying phrases and sounds. The word “Welcome” is above the skull, and the frame is decorated with grotesque skulls. The decoration is marketed and sold only for Halloween.

CBP rationale

The applicable subheading for item number 8305-21025 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

N289763 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 Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a wall hanging decoration 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 8305-21025, 21 inch Darr Faux Wood Frame. The article consists of a battery powered, plastic framed portrait of a skull with frightening yellow eyes and a wide open mouth displaying hideous teeth. When activated, the skull utters terrifying phrases and sounds. The word “Welcome” is above the skull, and the frame is decorated with grotesque skulls. The decoration is marketed and sold only for Halloween. The applicable subheading for item number 8305-21025 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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