The tariff classification of Pathway Markers from China.

N301122 November 7, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 3926.40.0090 Ms. Rachel Zhang Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of Pathway Markers from China. Dear Ms. Zhang: In your letter dated October 14, 2018, you requested a tariff classification ruling. You submitted photographs and descriptions for “Pathway Markers,” which is an assortment of plastic pathway markers. Item # 9301-16299R2, Set of 3 Battery Operated LED Jack-O’-Lantern Pathway Markers, consists of three individual stakes with an attached jack-o’-lantern on top. Each jack-o’-lantern has its own individual battery case and is not attached to any electrical wire/cord. When each battery box is turned to the on position, each jack-o’-lantern is illuminated. Item Number: 8303-16015R1, Set of 3 Battery Operated LED Skull Pathway Markers, consists of three individual stakes with an attached skull on top. Each skull has its own individual battery case and is not attached to any electrical wire/cord. When each battery box is turned to the on position, each skull is illuminated. Item Number: PAC-20181012, Set of 3 Battery Operated Jack-O-Lantern Pathway Markers, consists of three individual stakes with an attached ordinary pumpkin on top. Each plain pumpkin has its own individual battery case and is not attached to any electrical wire/cord. When each battery box is turned to the on position, each pumpkin is illuminated. Although this article is referred to as a jack-o’-lantern pathway marker, the decoration is actually a plain pumpkin. Unlike a jack-o’-lantern, a commonplace faceless pumpkin is not closely associated with Halloween, and display of an ordinary pumpkin as a decoration throughout autumn would not be aberrant. Although referred to as pathway markers, these articles utilize light purely for its decorative effect in illuminating the imagery of the jack-o’-lanterns, skulls and pumpkins. Any useful lighting, if any, is only incidental to use of these markers as decorations. The applicable subheading for item numbers # 9301-16299R2 and 8303-16015R1 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. The applicable subheading for item number PAC-20181012 will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles…Other.” The rate of duty will be 5.3 percent ad valorem. We are unable to rule on the Skull Pathway Markers “with pigtails” and Pumpkin Pathway Markers “with pigtails” without samples of these pathway markers. Also provide material component breakdowns for both items and a clear statement as to whether these pathway markers are connected by electrical wire/power cords. In addition, for the Skull Pathway Markers “with pigtails,” provide the correct item number, as it duplicates an item number for the Skull Pathway Markers without pigtails. 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