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The tariff classification of “Easter Egg Décor LED” from China.
Issued August 24, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300094 (August 24, 2018)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample identified as “Easter Egg Décor LED,” Rite Aid item 9044463. The article is a dolomite egg shape with cutouts that measures approximately 3-1/4” in height x 2-1/4” in diameter. Inside the egg shape is an LED powered by two LR44 batteries, which are included. When a slide-switch on the flattened bottom of the egg shape is moved to the on position, light from the LED shines through the cutouts. The egg’s flattened bottom allows it to rest on a flat surface as a table decoration. The “Easter Egg Décor LED” will be imported in assorted colors and marketed and sold exclusively as a decoration for Easter. Although referred to as a LED, the mini LED light merely enhances the decorative effect of the egg shape; any lighting of the surrounding area is only incidental to its use as a decorative article.
CBP rationale
The applicable subheading for Rite Aid item 9044463 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
N300094 August 24, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Easter Egg Décor LED” from China. Dear Ms. Aldinger: In your letter dated August 10, 2018, you requested a tariff classification ruling. You submitted a sample identified as “Easter Egg Décor LED,” Rite Aid item 9044463. The article is a dolomite egg shape with cutouts that measures approximately 3-1/4” in height x 2-1/4” in diameter. Inside the egg shape is an LED powered by two LR44 batteries, which are included. When a slide-switch on the flattened bottom of the egg shape is moved to the on position, light from the LED shines through the cutouts. The egg’s flattened bottom allows it to rest on a flat surface as a table decoration. The “Easter Egg Décor LED” will be imported in assorted colors and marketed and sold exclusively as a decoration for Easter. Although referred to as a LED, the mini LED light merely enhances the decorative effect of the egg shape; any lighting of the surrounding area is only incidental to its use as a decorative article. The applicable subheading for Rite Aid item 9044463 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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