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The tariff classification of Halloween Faux Doll Heads from China.
Issued July 16, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N298725 (July 16, 2018)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted photographs and detailed instructions for item # 8399-05043, Halloween Faux Doll Heads, which consists of an assortment of plastic baby heads on attached circular bases that measure approximately 4.7” in height x 4.7” in diameter at their largest diameter. Item # 8345-05750 depicts a baby head with large, blackened, hollowed-out eyes and mouth, and large cracks running across its entire face, as if the face is about to fall apart. Item # 8345-05751 depicts a baby head with large, blackened, hollowed-out eyes and mouth, and a large crack running across its forehead, as if the forehead is about to split open. Item # 8345-05745 depicts a grayish baby head with large, blackened, hollowed-out eyes and mouth, and large cracks running across its entire face, as if the face is about to fall apart. All of the heads are illuminated via LEDs, according to their packaging. Although referred to as “doll heads,” it is clearly stated in their marketing that these are not sold as toys. Instead of being playthings, the Halloween Faux Doll Heads are advertised, marketed and sold solely as illuminated scary decorations for Halloween.
CBP rationale
The applicable subheading for item # 8399-05043 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
N298725 July 16, 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 Halloween Faux Doll Heads 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 # 8399-05043, Halloween Faux Doll Heads, which consists of an assortment of plastic baby heads on attached circular bases that measure approximately 4.7” in height x 4.7” in diameter at their largest diameter. Item # 8345-05750 depicts a baby head with large, blackened, hollowed-out eyes and mouth, and large cracks running across its entire face, as if the face is about to fall apart. Item # 8345-05751 depicts a baby head with large, blackened, hollowed-out eyes and mouth, and a large crack running across its forehead, as if the forehead is about to split open. Item # 8345-05745 depicts a grayish baby head with large, blackened, hollowed-out eyes and mouth, and large cracks running across its entire face, as if the face is about to fall apart. All of the heads are illuminated via LEDs, according to their packaging. Although referred to as “doll heads,” it is clearly stated in their marketing that these are not sold as toys. Instead of being playthings, the Halloween Faux Doll Heads are advertised, marketed and sold solely as illuminated scary decorations for Halloween. The applicable subheading for item # 8399-05043 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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