CBP Ruling N300853 — The tariff classification of a skull lantern from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and detailed instructions for item number 9304-17068, “Halloween Skull Lantern with LED Lights Wall Sconce,” which measures approximately 17.3” in height x 4.7” in width x 6.3” in length. The article consists of a plastic scary skull affixed to a plastic backboard, with a plastic “lantern” hanging down from a ring in the skull’s mouth. Both the skull’s eyes and the lantern have LED lights. When sound activated by an approaching unsuspecting person, the skull growls and its hollowed out eyes flash red, accompanied by creepy sound effects. Although referred to as a “lantern,” the article does not function as a light. Instead, the LEDs are designed to enhance the decorative frightening features of the skull and not the surrounding area. Any lighting the LEDs provide is only incidental to the use of the “Halloween Skull Lantern with LED Lights Wall Sconce” as a decorative article marketed and sold exclusively for Halloween.

CBP rationale

The applicable subheading for item number 9304-17068 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

N300853 October 5, 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 skull lantern from China. Dear Ms. Shu: In your letter dated September 28, 2018, you requested a tariff classification ruling. You submitted photographs and detailed instructions for item number 9304-17068, “Halloween Skull Lantern with LED Lights Wall Sconce,” which measures approximately 17.3” in height x 4.7” in width x 6.3” in length. The article consists of a plastic scary skull affixed to a plastic backboard, with a plastic “lantern” hanging down from a ring in the skull’s mouth. Both the skull’s eyes and the lantern have LED lights. When sound activated by an approaching unsuspecting person, the skull growls and its hollowed out eyes flash red, accompanied by creepy sound effects. Although referred to as a “lantern,” the article does not function as a light. Instead, the LEDs are designed to enhance the decorative frightening features of the skull and not the surrounding area. Any lighting the LEDs provide is only incidental to the use of the “Halloween Skull Lantern with LED Lights Wall Sconce” as a decorative article marketed and sold exclusively for Halloween. The applicable subheading for item number 9304-17068 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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