CLA-2-95:OT:RR:NC:N4:425
Ms. Yolanda Lau
Eagle Resources Trading Ltd.
15F, Yinlong Building
No. 258 Dongdu Road
Xiamen, Fujian
China
RE: The tariff classification of Halloween decorations from China.
Dear Ms. Lau:
In your letter dated September 27, 2022, you requested a tariff classification ruling.
You have submitted photographs and detailed descriptions of two items.
The first item is identified as Haunted Light Up Décor, item number 35062401, which consists of three styles of battery powered, illuminated tabletop Halloween decorations. All three styles are made of agglomerated stone, composed of stone powder and resin. All three styles measure approximately 6.5” long, by 3” wide, and 4.72” tall. The first style depicts a spooky black antique hearse decorated with skulls, bones, bats, and purple curtains. The second style depicts an eerie ghost ship decorated with skulls and bones, The third style depicts a haunted hotel bearing a sign, “The Scary Inn,” decorated with ghosts, jack-o’-lanterns, skulls, and tombstones. Each style will be sold separately. All styles are marketed and sold only for Halloween.
The second item is identified as Mini Candy Corn décor, item number 35062001, which consists of three different Halloween character figures. All three characters are triangular in shape, slightly resembling the shape of a piece of candy corn and have no arms or legs. All figures are made of agglomerated stone, composed of stone powder and resin. All three characters measure approximately 1.89” long, 1.38” wide, and 3” tall. The first figure depicts Frankenstein, and features green skin with stitch lines, “electrodes” protruding from the character’s neck, creepy eyes, and scary looking teeth. The second figure depicts a jack-o’-lantern, and the third character depicts a vampire with menacing red eyes and fangs. Each style will be sold separately. All styles are marketed and sold only for Halloween.
The applicable subheading for the Haunted Light Up Décor, item number 35062401 and Mini Candy Corn décor, item number 35062001 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