The tariff classification of a Halloween Light Up Skull from China.
Issued March 13, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of an item identified as a Halloween Light Up Skull, item number 9048800, which consists of a battery powered, illuminated skull-shaped bottle. The article is made of glass with a silvery finish and measures approximately 5.5” in height and 3” in diameter with a flat bottom. There is a slide switch located on the plastic “cork” on top of the skull. When powered on, the skull is illuminated from within, emitting an eerie glow. Although the decoration is a bottle shaped like a skull, it is not a functional article that serves as a container for the storage of liquids or for any food or drink use. The item is marketed and sold as a decoration for Halloween.
CBP rationale
The applicable subheading for the Halloween Light Up Skull, item number 9048800, 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
N310452 March 13, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a Halloween Light Up Skull from China. Dear Mr. Samuel: In your letter dated February 28, 2020, you requested a tariff classification ruling. You submitted a sample of an item identified as a Halloween Light Up Skull, item number 9048800, which consists of a battery powered, illuminated skull-shaped bottle. The article is made of glass with a silvery finish and measures approximately 5.5” in height and 3” in diameter with a flat bottom. There is a slide switch located on the plastic “cork” on top of the skull. When powered on, the skull is illuminated from within, emitting an eerie glow. Although the decoration is a bottle shaped like a skull, it is not a functional article that serves as a container for the storage of liquids or for any food or drink use. The item is marketed and sold as a decoration for Halloween. The applicable subheading for the Halloween Light Up Skull, item number 9048800, 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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