10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a “Solar Jack O’ Lantern” from China.
Issued October 5, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300863 (October 5, 2018)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of item number 11030898, “Solar Jack O’ Lantern,” which is a three-dimensional jack-o’-lantern that is made overwhelmingly of plastic. It measures approximately 3-1/4” in diameter, with a plastic handle attached to a plastic chain for hanging. There is a small bulb inside the jack-o’-lantern that is powered by a small battery, which is charged by a solar panel on top of the jack-o’-lantern. When powered, the bulb illuminates the jack-o’-lantern. Although referred to in your ruling request as “lighting,” this article only utilizes light for its decorative effect to illuminate the jack-o’-lantern. Any useful lighting, if any, is only incidental to use of the article as a decoration.
CBP rationale
The applicable subheading for 11030898 the 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
N300863 October 5, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Michelle M. Klein Fourstar Group USA Inc. 925 Grant Street Akron, OH 44311 RE: The tariff classification of a “Solar Jack O’ Lantern” from China. Dear Ms. Klein: In your letter dated September 24, 2018, you requested a tariff classification ruling. You submitted a sample of item number 11030898, “Solar Jack O’ Lantern,” which is a three-dimensional jack-o’-lantern that is made overwhelmingly of plastic. It measures approximately 3-1/4” in diameter, with a plastic handle attached to a plastic chain for hanging. There is a small bulb inside the jack-o’-lantern that is powered by a small battery, which is charged by a solar panel on top of the jack-o’-lantern. When powered, the bulb illuminates the jack-o’-lantern. Although referred to in your ruling request as “lighting,” this article only utilizes light for its decorative effect to illuminate the jack-o’-lantern. Any useful lighting, if any, is only incidental to use of the article as a decoration. The applicable subheading for 11030898 the 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
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow N300863
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.