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
Hong Kong, China
RE: The tariff classification of 10” Scary-Face Talking Doorbells from China.
Dear Ms. Long:
In your letter dated September 28, 2016, you requested a tariff classification ruling.
You submitted a photograph and detailed description of a 10” Scary-Face Talking Doorbell Assortment. The battery powered, LED light-up decorations depict spooky looking plastic door knockers with frightening faces. When activated, the LED lighting illuminates the eyes while the door knockers produce sinister sound effects. Item number 7305-10287 resembles a chilling skull face while item number 7305-10151 resembles a sinister demon. These items will be only be marketed and sold for Halloween.
The applicable subheading for item numbers 7305-10287 and 7305-10151 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