10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N306018 N3 Ruling Active

The tariff classification of decorative bats from China.

Issued September 4, 2019 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N3 N306018 (September 4, 2019)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs and detailed product information for item # 2031-13006, 13” Halloween 3-Piece LED Shaking Bat Hanging Décor, which consists of three plastic bats hanging upside down from a perch that has an attached triangle on top for hanging. The bats measure approximately 10.4” in height x 3.1” in width x 13.2” in length, and have frightening faces with bared fangs. The bats are powered by three “AA” batteries and, when activated, the bats eyes glow red and their bodies shake, accompanied by bat shrieks. The 13” Halloween 3-Piece LED Shaking Bat Hanging Décor is advertised, marketed and sold only as a decoration for Halloween.

CBP rationale

The applicable subheading for item # 2031-13006 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

N306018 September 4, 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 decorative bats from China. Dear Ms. Shu: In your letter dated August 28, 2019, you requested a tariff classification ruling. You submitted photographs and detailed product information for item # 2031-13006, 13” Halloween 3-Piece LED Shaking Bat Hanging Décor, which consists of three plastic bats hanging upside down from a perch that has an attached triangle on top for hanging. The bats measure approximately 10.4” in height x 3.1” in width x 13.2” in length, and have frightening faces with bared fangs. The bats are powered by three “AA” batteries and, when activated, the bats eyes glow red and their bodies shake, accompanied by bat shrieks. The 13” Halloween 3-Piece LED Shaking Bat Hanging Décor is advertised, marketed and sold only as a decoration for Halloween. The applicable subheading for item # 2031-13006 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

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N306018

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.