CBP Ruling N327315 — The tariff classification of a Halloween decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as “Halloween LED Tabletop Décor,” item number 11044656, which consists of an assortment of three styles of a predominantly clear plastic cylinder-shaped decoration featuring several floating icons made of silica gel resembling Jack-o’-lanterns, skulls, or ghosts. The item has a solid top and base. The base features the greeting “Happy Halloween.” The battery powered, animated, and illuminated decoration measures approximately 2.755" diameter by 6.5" in height and can also be powered by a USB cable. When activated by the on/off switch, the water inside is agitated, forcing the icons to float randomly around in the cylinder while being illuminated with an eerie glow. The water must be added to the cylinder by the purchaser. The item will be marketed and sold exclusively for Halloween.

CBP rationale

The applicable subheading for the “Halloween LED Tabletop Décor,” item number 11044656, 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

N327315 August 5, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main St., Suite 31 Milford, MA 01757 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Conlon: In your letter dated July 27, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as “Halloween LED Tabletop Décor,” item number 11044656, which consists of an assortment of three styles of a predominantly clear plastic cylinder-shaped decoration featuring several floating icons made of silica gel resembling Jack-o’-lanterns, skulls, or ghosts. The item has a solid top and base. The base features the greeting “Happy Halloween.” The battery powered, animated, and illuminated decoration measures approximately 2.755" diameter by 6.5" in height and can also be powered by a USB cable. When activated by the on/off switch, the water inside is agitated, forcing the icons to float randomly around in the cylinder while being illuminated with an eerie glow. The water must be added to the cylinder by the purchaser. The item will be marketed and sold exclusively for Halloween. The applicable subheading for the “Halloween LED Tabletop Décor,” item number 11044656, 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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