CBP Ruling N297655 — The tariff classification of spheres from China.

Tariff classification

Headings: 9505

Product description

You submitted two samples of Illuminated Glittered Spheres, item number H216454. Each battery-powered sphere is made of 70% paraffin wax, 25% LED, and 5% paint. The first sphere is adorned across its outer surface with a design of glitter-dusted holly leaves and holly berries. The second sphere is adorned across its outer surface with a design of glitter-dusted poinsettias. When a slide-switch on the bottom of each sphere is moved to the on position, each sphere and its surface design is illuminated. Although you inquired whether tariff headings 9405 and 9602 applied, examination of on-line websites indicates that similar articles are advertised, marketed and sold specifically as decorations for Christmas. Your inquiry regarding the classification of the Flameless Pillar Candles is being addressed under separate cover under Binding Ruling N297244. Your sphere samples are being returned as you requested.

CBP rationale

The applicable subheading for item number H216454 will be 9505.10.2500, 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: Christmas ornaments: Other: Other.

Full text

N297655 June 7, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Krisanne Fischer C/O Bernadette Placido, Mail Code 232QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of spheres from China. Dear Ms. Fischer: In your letter dated May 15, 2018, you requested a tariff classification ruling. You submitted two samples of Illuminated Glittered Spheres, item number H216454. Each battery-powered sphere is made of 70% paraffin wax, 25% LED, and 5% paint. The first sphere is adorned across its outer surface with a design of glitter-dusted holly leaves and holly berries. The second sphere is adorned across its outer surface with a design of glitter-dusted poinsettias. When a slide-switch on the bottom of each sphere is moved to the on position, each sphere and its surface design is illuminated. Although you inquired whether tariff headings 9405 and 9602 applied, examination of on-line websites indicates that similar articles are advertised, marketed and sold specifically as decorations for Christmas. Your inquiry regarding the classification of the Flameless Pillar Candles is being addressed under separate cover under Binding Ruling N297244. Your sphere samples are being returned as you requested. The applicable subheading for item number H216454 will be 9505.10.2500, 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: Christmas ornaments: 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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