CLA-2-95:OT:RR:NC:N4:425
Ms. Soolin Shu
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a table decoration from China.
Dear Ms. Shu:
In your letter dated August 28, 2017, you requested a tariff classification ruling.
You submitted a photograph and detailed description of item number 8346-11028, 11 Inch Jack-O’-Lantern With Animated Talking Raven. The article consists of a battery powered, plastic decoration featuring a raven perched on a menacing jack-o’-lantern. When activated, the bird’s head swivels as it shrieks scary sounds. The decoration also features LED lighting that illuminates the jack-o’-lantern with an eerie glow while the raven moves. The decoration is marketed and sold only for Halloween.
The applicable subheading for item number 8346-11028 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