CBP Ruling N314571 — The tariff classification of a Halloween decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and a detailed description of item number 2131-48121, 48” Bump and Go Broom which consists of a battery powered, illuminated item depicting a witch’s broom. The predominantly plastic item is constructed of a scary looking gnarled black broomstick permanently attached to a motorized plastic disc which allows the item to move about. The broom’s plastic “bristles” cover the wheeled disc, making it look like an ordinary witch’s broom. When the slide-switch is moved to the on position, the motor guides the broom around the floor, the color changing LED lights at the base of the broom are illuminated while spooky sound effects are played. The item measures approximately 48” in height with a 12” bottom diameter. We note that he free-standing “broom” is not constructed in a manner that facilitates any practical use. The 48” Bump and Go Broom is marketed and sold exclusively as a decoration for Halloween.

CBP rationale

The applicable subheading for item number 2131-48121 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

N314571 September 29, 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 September 15, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of item number 2131-48121, 48” Bump and Go Broom which consists of a battery powered, illuminated item depicting a witch’s broom. The predominantly plastic item is constructed of a scary looking gnarled black broomstick permanently attached to a motorized plastic disc which allows the item to move about. The broom’s plastic “bristles” cover the wheeled disc, making it look like an ordinary witch’s broom. When the slide-switch is moved to the on position, the motor guides the broom around the floor, the color changing LED lights at the base of the broom are illuminated while spooky sound effects are played. The item measures approximately 48” in height with a 12” bottom diameter. We note that he free-standing “broom” is not constructed in a manner that facilitates any practical use. The 48” Bump and Go Broom is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for item number 2131-48121 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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