The tariff classification of a puppy/kitty assortment from China.
Issued July 18, 2018 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted photographs and detailed descriptions for item # 8399-24033, Blow Molded Trick or Treat Puppy/Kitty Assortment, which consists of two plastic kitten and two plastic puppy figures that are illuminated via three “AA” batteries housed in a battery compartment underneath each figure’s base. Item # 8342-18653 depicts a black kitten emerging from a jack-o’-lantern, and measures approximately 43” in height x 20” in width x 22-1/2” in length. Item # 8342-24654 depicts a dog wearing a traditional black witch hat, and measures approximately 59-1/2” in height x 32-1/2” in width x 23” in length. Item # 4301-18311KG depicts a cat in a ghost costume and holding a jack-o’-lantern. It measures approximately 44-1/2” in height x 23-1/2” in width x 20” in length. Item # 4301-24939KG depicts a puppy dressed in a ghost costume holding a jack-o’-lantern bucket by its handle in his mouth. It measures approximately 61” in height x 32-1/2” in width x 24” in length. The Blow Molded Trick or Treat Puppy/Kitty Assortment is advertised, marketed and sold solely as an assortment of illuminated decorations for Halloween.
CBP rationale
a jack-o’-lantern. It measures approximately 44-1/2” in height x 23-1/2” in width x 20” in length. Item # 4301-24939KG depicts a puppy dressed in a ghost costume holding a jack-o’-lantern bucket by its handle in his mouth. It measures approximately 61” in height x 32-1/2” in width x 24” in length. The Blow Molded Trick or Treat Puppy/Kitty Assortment is advertised, marketed and sold solely as an assortment of illuminated decorations for Halloween. The applicable subheading for item # 8399-24033 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.
Full text
N298712 July 18, 2018 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 puppy/kitty assortment from China. Dear Ms. Shu: In your letter dated July 5, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for item # 8399-24033, Blow Molded Trick or Treat Puppy/Kitty Assortment, which consists of two plastic kitten and two plastic puppy figures that are illuminated via three “AA” batteries housed in a battery compartment underneath each figure’s base. Item # 8342-18653 depicts a black kitten emerging from a jack-o’-lantern, and measures approximately 43” in height x 20” in width x 22-1/2” in length. Item # 8342-24654 depicts a dog wearing a traditional black witch hat, and measures approximately 59-1/2” in height x 32-1/2” in width x 23” in length. Item # 4301-18311KG depicts a cat in a ghost costume and holding a jack-o’-lantern. It measures approximately 44-1/2” in height x 23-1/2” in width x 20” in length. Item # 4301-24939KG depicts a puppy dressed in a ghost costume holding a jack-o’-lantern bucket by its handle in his mouth. It measures approximately 61” in height x 32-1/2” in width x 24” in length. The Blow Molded Trick or Treat Puppy/Kitty Assortment is advertised, marketed and sold solely as an assortment of illuminated decorations for Halloween. The applicable subheading for item # 8399-24033 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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