The tariff classification of a 16” Light Up Ghost from China.
Issued September 3, 2020 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted photographs and a detailed description of an item identified as style number 4264, the 16” Light Up Ghost, which consists of an illuminated, three dimensional depiction of a ghost with a face and two outstretched arms. The item is constructed of a metal and plastic frame with light bulbs and a textile fabric overlay. The item measures approximately 16” in height by 15” in length by 5.5” in width. When plugged in to a power source and powered on, 24 clear mini bulbs illuminate the ghost. The 16” Light Up Ghost is advertised and marketed exclusively as a decoration for Halloween.
CBP rationale
The applicable subheading for style 4264 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
N314220 September 3, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 Republic of Singapore RE: The tariff classification of a 16” Light Up Ghost from China. Dear Mr. Richard: In your letter dated August 26, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as style number 4264, the 16” Light Up Ghost, which consists of an illuminated, three dimensional depiction of a ghost with a face and two outstretched arms. The item is constructed of a metal and plastic frame with light bulbs and a textile fabric overlay. The item measures approximately 16” in height by 15” in length by 5.5” in width. When plugged in to a power source and powered on, 24 clear mini bulbs illuminate the ghost. The 16” Light Up Ghost is advertised and marketed exclusively as a decoration for Halloween. The applicable subheading for style 4264 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
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