CBP Ruling N298720 — The tariff classification of Spider Pathway Markers from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and detailed instructions for item # 8303-16094, Spider Pathway Markers, which consists of three scary black widow style spiders with fangs that are made of plastic covered in polyester “hair.” The spiders measure approximately 11” in height x 4.5” in width x 11” in length, and have a battery compartment for the placement of three “AA” batteries. When a slide switch on the battery compartment is slid to the on position, LED’s illuminate each spider’s body in an eerie red glow and spooky sounds are emitted. The light and sound effects can also be set via a timer. From the photographs, it appears that these are individual markers and stakes are included for inserting the Spider Pathway Markers into the ground. Although referred to as “pathway markers,” the LEDs incorporated into the Spider Pathway Markers are merely designed to enhance the decorative effect of the spiders; any lighting they provide is only incidental to the use of the Spider Pathway Markers as decorative articles marketed and sold exclusively for Halloween.

CBP rationale

The applicable subheading for item # 8303-16094 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

N298720 July 13, 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 Spider Pathway Markers from China. Dear Ms. Shu: In your letter dated July 6, 2018, you requested a tariff classification ruling. You submitted photographs and detailed instructions for item # 8303-16094, Spider Pathway Markers, which consists of three scary black widow style spiders with fangs that are made of plastic covered in polyester “hair.” The spiders measure approximately 11” in height x 4.5” in width x 11” in length, and have a battery compartment for the placement of three “AA” batteries. When a slide switch on the battery compartment is slid to the on position, LED’s illuminate each spider’s body in an eerie red glow and spooky sounds are emitted. The light and sound effects can also be set via a timer. From the photographs, it appears that these are individual markers and stakes are included for inserting the Spider Pathway Markers into the ground. Although referred to as “pathway markers,” the LEDs incorporated into the Spider Pathway Markers are merely designed to enhance the decorative effect of the spiders; any lighting they provide is only incidental to the use of the Spider Pathway Markers as decorative articles marketed and sold exclusively for Halloween. The applicable subheading for item # 8303-16094 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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