CBP Ruling N314038 — The tariff classification of a Halloween decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted illustrations and a detailed description of an item identified as the 60'' Cauldron Scene with LED Lanterns and Realistic Flame Effects, item number 2131-60006, which consists of a plastic, battery powered, animated witch’s cauldron with “fire” and “smoke” features as well as LED illumination. The item measures 60” in height and depicts a boiling witch’s cauldron, held by chains on a tripod stand with two frightening skull lanterns on either side. When the item is activated, flickering flames are illuminated and lap up the sides of the cauldron from the bed of terrifying glowing skulls below. The cauldron emits green “smoke” from the illuminated witch’s brew and the skull lanterns glow eerily. The item is marketed and sold only as a decoration for Halloween.

CBP rationale

The applicable subheading for the 60'' Cauldron Scene with LED Lanterns and Realistic Flame Effects, item number 2131-60006, 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

N314038 August 19, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sally Liao 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. Liao: In your letter dated August 19, 2020, you requested a tariff classification ruling. You submitted illustrations and a detailed description of an item identified as the 60'' Cauldron Scene with LED Lanterns and Realistic Flame Effects, item number 2131-60006, which consists of a plastic, battery powered, animated witch’s cauldron with “fire” and “smoke” features as well as LED illumination. The item measures 60” in height and depicts a boiling witch’s cauldron, held by chains on a tripod stand with two frightening skull lanterns on either side. When the item is activated, flickering flames are illuminated and lap up the sides of the cauldron from the bed of terrifying glowing skulls below. The cauldron emits green “smoke” from the illuminated witch’s brew and the skull lanterns glow eerily. The item is marketed and sold only as a decoration for Halloween. The applicable subheading for the 60'' Cauldron Scene with LED Lanterns and Realistic Flame Effects, item number 2131-60006, 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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