CBP Ruling N302606 — The tariff classification of “Coffin Skeleton Foggers” from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs, packaging and detailed descriptions for items 5724318 and 5724322, “Coffin Skeleton Foggers.” The items are metal coffins with a full-length skeleton on the top lid that measures approximately 16.5” x 9” x 7.” Each coffin has an internal storage tank that holds “fog juice” which is sold separately. When the coffin is connected to an electrical source, the fog juice heats and a water based mist seemingly floats out of the opened lid of the coffin, producing a spooky effect. Although identified as a fogger, this is not a machine that projects, creates, sprays or disperses fog. Instead, it merely suggests the illusion of fog by having mist ooze out when activated. The item is advertised, marketed and sold only for use as a Halloween decoration, and can be used with or without the “fog.”

CBP rationale

The applicable subheading for items 5724318 and 5724322 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

N302606 February 8, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Samuel N. McClure CV International 1800 Associates Lane, Suite A Charlotte NC 28217 RE: The tariff classification of “Coffin Skeleton Foggers” from China. Dear Mr. McClure: In your letter dated January 17, 2019, on behalf of Seasonal Visions International, you requested a tariff classification ruling. You submitted photographs, packaging and detailed descriptions for items 5724318 and 5724322, “Coffin Skeleton Foggers.” The items are metal coffins with a full-length skeleton on the top lid that measures approximately 16.5” x 9” x 7.” Each coffin has an internal storage tank that holds “fog juice” which is sold separately. When the coffin is connected to an electrical source, the fog juice heats and a water based mist seemingly floats out of the opened lid of the coffin, producing a spooky effect. Although identified as a fogger, this is not a machine that projects, creates, sprays or disperses fog. Instead, it merely suggests the illusion of fog by having mist ooze out when activated. The item is advertised, marketed and sold only for use as a Halloween decoration, and can be used with or without the “fog.” The applicable subheading for items 5724318 and 5724322 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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