The tariff classification of a Halloween decoration from China.
Issued March 1, 2021 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 LED Halloween Spooky Eyes 2PK, item number 11042449, which consists of two plastic battery powered, illuminated decorations which depict a pair of scary monster eyes. Each eye measures 1.57” in diameter by 1” in height. The items have a flat back and can be displayed together or separately on a flat surface or adhered to a vertical surface. When activated by the slide switch located on the back, the LED lights embedded in the items begin to glow and change colors enhancing the eerie slit pupil eyes. The Spooky Eyes are marketed and sold as Halloween decorations, intended to create a scary atmosphere in the home for the Halloween holiday.
CBP rationale
The applicable subheading for item number 11042449, 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
N317673 March 1, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ted Conlon Fourstar Group USA Inc. 189 Main Street, Ste. 31 Milford, MA 01757 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Conlon: In your letter dated February 4, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as LED Halloween Spooky Eyes 2PK, item number 11042449, which consists of two plastic battery powered, illuminated decorations which depict a pair of scary monster eyes. Each eye measures 1.57” in diameter by 1” in height. The items have a flat back and can be displayed together or separately on a flat surface or adhered to a vertical surface. When activated by the slide switch located on the back, the LED lights embedded in the items begin to glow and change colors enhancing the eerie slit pupil eyes. The Spooky Eyes are marketed and sold as Halloween decorations, intended to create a scary atmosphere in the home for the Halloween holiday. The applicable subheading for item number 11042449, 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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