N328443 N3 Ruling Active

The tariff classification of a Halloween decoration from China.

Issued October 5, 2022 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 the 13-piece Black Ceramic Halloween LED Village Set, item GHBOP6RBK, which consists of four black battery- powered, illuminated ceramic houses of varying heights ranging from 4.45" to 7.9", five small metal and plastic decorative trees of varying heights ranging from 2.4" to 6"and varying colors. The village is decorated with images of ghosts, bats, and black cats to create a scary atmosphere. When activated by the slide switch underneath, the houses are illuminated by tiny, built-in LED bulbs. The lights change colors automatically and create a “spooky” glow. The item is marketed and sold only as a decoration for Halloween.

CBP rationale

The applicable subheading for the 13-piece Black Ceramic Halloween LED Village Set, item GHBOP6RBK, 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

N328443 October 5, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kimberly J. Howard Mark Feldstein & Associates, Inc. 6703 Monroe Street Sylvania, OH 43560 RE: The tariff classification of a Halloween decoration from China. Dear Ms. Howard: In your letter dated September 28, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the 13-piece Black Ceramic Halloween LED Village Set, item GHBOP6RBK, which consists of four black battery- powered, illuminated ceramic houses of varying heights ranging from 4.45" to 7.9", five small metal and plastic decorative trees of varying heights ranging from 2.4" to 6"and varying colors. The village is decorated with images of ghosts, bats, and black cats to create a scary atmosphere. When activated by the slide switch underneath, the houses are illuminated by tiny, built-in LED bulbs. The lights change colors automatically and create a “spooky” glow. The item is marketed and sold only as a decoration for Halloween. The applicable subheading for the 13-piece Black Ceramic Halloween LED Village Set, item GHBOP6RBK, 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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