CLA-2-95:OT:RR:NC:N4:425
Ms. Rosina Lan
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 48” LED Halloween Haunted Tree from China.
Dear Ms. Lan:
In your letter dated September 2, 2019, you requested a tariff classification ruling.
You submitted photographs and detailed product information for item # 2031-48059, 48” LED Halloween Haunted Tree, which is a decorative 48” leafless “tree” made of plastic. The black tree has a completely charred appearance, as if burned in a fire, and on one side has a face with hollowed-out eye sockets and a mouth filled with fangs. Hanging down from its four branches are strands of weathered gauze that simulates decaying webs. The tree also has LED illumination powered by three “AA” batteries.
When activated, a flickering flame illuminates the scary features, accompanied by frightening sound effects. The 48” LED Halloween Haunted Tree will be advertised, marketed and sold only as a decoration for Halloween.
The applicable subheading for item #2031-48059 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.
You also requested a ruling on item # 2031-26002, 26” LED Halloween Haunted Tree. However, this office issued you a binding ruling on the exact same item in New York Ruling Letter N306057.
We are unable to rule on item # 2031-11133, 11” LED Halloween Haunted Tree, without a sample. Also state whether the open top of the article is used to hold candy, treats or other articles. Should you still wish a ruling on this article please provide the requested material and the material that we returned to you in your resubmission.
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