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N305900 N3 Ruling Active

The tariff classification of four decorations from China.

Issued August 29, 2019 by U.S. Customs and Border Protection.

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N3 N305900 (August 29, 2019)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs and detailed product information for five designs of three-dimensional battery operated LED plastic Halloween decorations. Item # 2031-11135, 11” Halloween Blow-mold Jack-O-Lantern with Ghost, measures approximately 11” in height x 5.1” in width x 5.5” in length, and depicts a ghost emerging from a jack-o’-lantern. Item # 2031-11137, 11” Halloween Blow-mold Jack-O-Lantern with Cat, measures approximately 11” in height x 4.9” in width x 5.9” in length, and depicts a black cat with a jack-o’-lantern on his back. Item # 2031-11142, 11” Halloween Standing Blow-mold Pumpkin Man, measures approximately 11” in height x 4.9” in width x 5.9” in length, and depicts an orange figure with a jack-o’-lantern head. Item # 2031-11152, 11” Halloween Blow-mold Jack-O-Lantern with Owl, measures approximately 11” in height x 5.3” in width x 5.7” in length, and depicts a black owl standing on top of a jack-o’-lantern. Each decoration has a battery compartment that requires three “AAA” batteries. When the slide-switch on the battery compartment is moved to the on position, the decoration is illuminated. The articles are advertised, marketed and sold only for Halloween.

CBP rationale

The applicable subheading for item numbers 2031-11135, 2031-11137, 2031-11142, and 2031-11152 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

N305900 August 29, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of four decorations from China. Dear Ms. Shu: In your letter dated August 21, 2019, you requested a tariff classification ruling. You submitted photographs and detailed product information for five designs of three-dimensional battery operated LED plastic Halloween decorations. Item # 2031-11135, 11” Halloween Blow-mold Jack-O-Lantern with Ghost, measures approximately 11” in height x 5.1” in width x 5.5” in length, and depicts a ghost emerging from a jack-o’-lantern. Item # 2031-11137, 11” Halloween Blow-mold Jack-O-Lantern with Cat, measures approximately 11” in height x 4.9” in width x 5.9” in length, and depicts a black cat with a jack-o’-lantern on his back. Item # 2031-11142, 11” Halloween Standing Blow-mold Pumpkin Man, measures approximately 11” in height x 4.9” in width x 5.9” in length, and depicts an orange figure with a jack-o’-lantern head. Item # 2031-11152, 11” Halloween Blow-mold Jack-O-Lantern with Owl, measures approximately 11” in height x 5.3” in width x 5.7” in length, and depicts a black owl standing on top of a jack-o’-lantern. Each decoration has a battery compartment that requires three “AAA” batteries. When the slide-switch on the battery compartment is moved to the on position, the decoration is illuminated. The articles are advertised, marketed and sold only for Halloween. The applicable subheading for item numbers 2031-11135, 2031-11137, 2031-11142, and 2031-11152 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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