CBP Ruling N304812 — The tariff classification of Skeleton Bees and a Skeleton Frog from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample and detailed marketing and product information for item # 163986, Skeleton Bees (Set of 6), and item # 164060, Skeleton Frog, which are decorative plastic articles for Halloween. The skinless yellow skeleton bees are sold in multiples of six and measure approximately 1-7/8” in height x 5” in width (wing-to-wing) x 3-1/2” in length. Each scary bee has an accompanying monofilament line for hanging. The skinless green frog measures approximately 5” in height x 6” in width x 7” in length. The frog’s mouth is hinged, allowing it to be positioned in a creepy open position. The marketing and product information submitted shows that both the Skeleton Bees and Skeleton Frog are advertised, marketed and sold only for Halloween as part of a Halloween Skeleton Animal Collection.

CBP rationale

The applicable subheading for item numbers 163986 and 164060 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

N304812 June 26, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Scott Leonard HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of Skeleton Bees and a Skeleton Frog from China. Dear Mr. Leonard: In your letter dated June 5, 2019, on behalf of Cinmar, you requested a tariff classification ruling. You submitted a sample and detailed marketing and product information for item # 163986, Skeleton Bees (Set of 6), and item # 164060, Skeleton Frog, which are decorative plastic articles for Halloween. The skinless yellow skeleton bees are sold in multiples of six and measure approximately 1-7/8” in height x 5” in width (wing-to-wing) x 3-1/2” in length. Each scary bee has an accompanying monofilament line for hanging. The skinless green frog measures approximately 5” in height x 6” in width x 7” in length. The frog’s mouth is hinged, allowing it to be positioned in a creepy open position. The marketing and product information submitted shows that both the Skeleton Bees and Skeleton Frog are advertised, marketed and sold only for Halloween as part of a Halloween Skeleton Animal Collection. The applicable subheading for item numbers 163986 and 164060 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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