CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit 713, 7F, Tower 1
Harbour Centre
1 Hok Cheung St., Hunghom, KLN
Hong Kong, China
RE: The tariff classification of 8" LED Illuminated Halloween Potion Bottles from an unknown country.
Dear Ms. Long:
In your letter dated August 29, 2016, you requested a tariff classification ruling.
You submitted a photograph and detailed description of 8" LED Illuminated Halloween Potion Bottles. The battery powered, LED illuminated, water-filled potion bottles measure approximately 8” in height, are sealed with faux corks, and are affixed to foreboding skull decorated bases. The three round bottles and three triangular bottles simulate potion bottles used by witches. When activated, the bottles are illuminated by LED bulbs inside the bases while the water pulsates and disperses glitter throughout the water. These bottles will be only be marketed and sold for Halloween, and imported under the following item numbers: 7348-07990 (round purple bottle), 7348-07006 (round amber bottle), 7348-07007 (round blue bottle), 7348-08014 (triangular purple bottle), 7348-08969 (triangular amber bottle), and 7348-08988 (triangular blue bottle).
The applicable subheading for the 8" LED Illuminated Halloween Potion Bottles 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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division