CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a decorative cauldron from China.
Dear Ms. Benedetto:
In your letter dated September 13, 2019, you requested a tariff classification ruling.
The submitted sample, style number HM20-0302, Light Up Cauldron Decoration, is a decorative black cauldron that measures approximately 15” in height and 16” in diameter. It is made of polyester woven fabric and wire, and decorated on the outside with imagery of boiling flames. Inside the cauldron is a plastic sheet of LED lighting that when activated illuminates the interior and creates the illusion of flames burning inside the cauldron. The Light Up Cauldron Decoration is advertised, marketed and sold as a decoration.
The applicable subheading for style number HM20-0302 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