10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a Halloween decoration from China.
Issued September 1, 2020 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N314099 (September 1, 2020)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted photographs and a detailed description of an item identified as the 4” Eyes in Potted Soil, item number 2199-04029, which consists of an assortment of two styles depicting frightening eyeballs surrounded by artificial foliage set in flower pots. Both plastic battery powered, LED illuminated styles measure approximately 4” in height and when powered on, LED light shines through the oversized eyes illuminating them. Style 2134-04026, depicts an eerie, bloodshot human eye while style 2134-04027, depicts a terrifying monster eye with a split pupil. The items are advertised and marketed exclusively as a decoration for Halloween.
CBP rationale
The applicable subheading for the 4” Eyes in Potted Soil, item number 2199-04029 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
N314099 September 1, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sally Liao Pan Asian Creations Limited 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 21, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the 4” Eyes in Potted Soil, item number 2199-04029, which consists of an assortment of two styles depicting frightening eyeballs surrounded by artificial foliage set in flower pots. Both plastic battery powered, LED illuminated styles measure approximately 4” in height and when powered on, LED light shines through the oversized eyes illuminating them. Style 2134-04026, depicts an eerie, bloodshot human eye while style 2134-04027, depicts a terrifying monster eye with a split pupil. The items are advertised and marketed exclusively as a decoration for Halloween. The applicable subheading for the 4” Eyes in Potted Soil, item number 2199-04029 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow N314099
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.