CLA-2-95:OT:RR:NC:N4:425
Ms. Eileen LiVecchi
Magic Power Co., Ltd.
Kids of America Corp.
P.O. Box 411
Pine Brook NJ 07058
RE: The tariff classification of Halloween Light Up Heads from China.
Dear Ms. LiVecchi:
In your letter dated November 14, 2018, you requested a tariff classification ruling.
You submitted photographs and a description for Item 1, Halloween Light Up Heads, which is an assortment of five creature heads made of magnesium oxide polystone. The five heads depict a zombie, a mummy, a jack-o’-lantern, a skull and the Frankenstein monster, respectively. All of the heads are designed with scary faces and decaying skin. The heads are battery-operated via AA batteries, and also have hollowed out eyes and mouths. When a slide-switch on the underside of the head is moved to the on position, light shines through the hollow eyes and mouths and illuminates the heads. The Halloween Light Up Heads are advertised and marketed exclusively as decorations for Halloween.
The applicable subheading for the Halloween Light Up Heads 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