CBP Ruling N306063 — The tariff classification of a Halloween decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and detailed product information for an “18 Halloween Trick or Treat Metal Drum.” Although referred to as a “drum,” the decoration actually consists of three open orange metal bags that resemble shopping bags. The first bag, item # 2034-18051, has the word “TRICK” in cutouts on the bag and measures approximately 17.7” in height x 4.1” in width x 7.9” in length. The second bag, item #2034-18052, has the word “OR” in cutouts on the bag, and measures approximately 17.7” in height x 5.9” in width x 7.9” in length. The third bag, item # 2034-18053, has the word “TREAT” in cutouts on the bag, and measures approximately 17.7” in height x 4.1” in width x 7.9” in length. To use, the three bags are lined up side-to-side. Inside each bag is an LED powered by two “AA” batteries. When activated, the phrase “TRICK OR TREAT” is illuminated. The “18 Halloween Trick or Treat Metal Drum” will be advertised, marketed and sold only as a decoration for Halloween.

CBP rationale

The applicable subheading for the “18 Halloween Trick or Treat Metal Drum” 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

N306063 September 13, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Rosina Lan Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a Halloween decoration from China. Dear Ms. Lan: In your letter dated September 2, 2019, you requested a tariff classification ruling. You submitted photographs and detailed product information for an “18 Halloween Trick or Treat Metal Drum.” Although referred to as a “drum,” the decoration actually consists of three open orange metal bags that resemble shopping bags. The first bag, item # 2034-18051, has the word “TRICK” in cutouts on the bag and measures approximately 17.7” in height x 4.1” in width x 7.9” in length. The second bag, item #2034-18052, has the word “OR” in cutouts on the bag, and measures approximately 17.7” in height x 5.9” in width x 7.9” in length. The third bag, item # 2034-18053, has the word “TREAT” in cutouts on the bag, and measures approximately 17.7” in height x 4.1” in width x 7.9” in length. To use, the three bags are lined up side-to-side. Inside each bag is an LED powered by two “AA” batteries. When activated, the phrase “TRICK OR TREAT” is illuminated. The “18 Halloween Trick or Treat Metal Drum” will be advertised, marketed and sold only as a decoration for Halloween. The applicable subheading for the “18 Halloween Trick or Treat Metal Drum” 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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