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The tariff classification of plastic figures from China.
Issued April 30, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N295712 (April 30, 2018)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You have submitted a photograph and detailed description of the first item, identified as “Ghost,” QVC SKN # H215603 848 000. The item is a battery-powered plastic ghost, and illuminated with LEDs. The item measures approximately 17.4” (height) x 8.27” (width) x 12.6” (length), and is suitable for outdoor display. The item will be marketed and sold exclusively for Halloween. You have submitted a photograph and detailed description of the second item, identified as “Black Cat,” QVC SKN # H215603 849 000. The item is a battery-powered plastic black cat, and illuminated with LEDs. The item measures approximately 18.2” (height) x 8.94” (width) x 9.72” (length), and is suitable for outdoor display. The item will be marketed and sold exclusively for Halloween. You have submitted a photograph and detailed description of the third item, identified as “Witch Hat,” QVC SKN # H215603 850 000. The item consists of a battery-powered plastic witch hat adorned with a buckle and a bat, and illuminated with LEDs. The item measures approximately 17.52” (height) x 8.66” (width) x 12.8” (length), and is suitable for outdoor display. The item will be marketed and sold exclusively for Halloween.
CBP rationale
The applicable subheading for QVC SKN # H215603 848 000, H215603 849 000 and H215603 850 000 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
N295712 April 30, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Krisanne Fischer QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of plastic figures from China. Dear Ms. Fischer: In your letter dated April 2, 2018, you requested a tariff classification ruling. You have submitted a photograph and detailed description of the first item, identified as “Ghost,” QVC SKN # H215603 848 000. The item is a battery-powered plastic ghost, and illuminated with LEDs. The item measures approximately 17.4” (height) x 8.27” (width) x 12.6” (length), and is suitable for outdoor display. The item will be marketed and sold exclusively for Halloween. You have submitted a photograph and detailed description of the second item, identified as “Black Cat,” QVC SKN # H215603 849 000. The item is a battery-powered plastic black cat, and illuminated with LEDs. The item measures approximately 18.2” (height) x 8.94” (width) x 9.72” (length), and is suitable for outdoor display. The item will be marketed and sold exclusively for Halloween. You have submitted a photograph and detailed description of the third item, identified as “Witch Hat,” QVC SKN # H215603 850 000. The item consists of a battery-powered plastic witch hat adorned with a buckle and a bat, and illuminated with LEDs. The item measures approximately 17.52” (height) x 8.66” (width) x 12.8” (length), and is suitable for outdoor display. The item will be marketed and sold exclusively for Halloween. The applicable subheading for QVC SKN # H215603 848 000, H215603 849 000 and H215603 850 000 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 the 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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