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 Halloween decorations from China.
Dear Ms. Long:
In your letter dated September 30, 2016, you requested a tariff classification ruling.
You submitted a photograph and detailed description of item number 6346-07018, 7” Animated Talk-Back Skeleton Parrot. The battery powered, LED light-up, interactive decoration depicts a creepy parrot skeleton with a large frightening beak and oversized claws, perched on a grisly, black log. The decoration features circuitry that allows the users to record their own bone-chilling messages. When activated, the LED lighting illuminates the bird’s eyes with eerie beams of light, and the bird’s beak moves as if speaking the bone-chilling pre-recorded messages. This item will be only be marketed and sold for Halloween.
You submitted a photograph and detailed description of item number 6346-07217, 7” Animated Talk-Back Skeleton Raven. The battery powered, LED light-up, interactive decoration depicts a creepy raven skeleton with a large frightening beak and oversized claws, perched on a grisly, black log. The decoration features circuitry that allows the users to record their own bone-chilling messages. When activated, the LED lighting illuminates the bird’s eyes with eerie beams of light, and the bird’s beak moves as if speaking the bone-chilling pre-recorded messages. This item will be only be marketed and sold for Halloween.
The applicable subheading for item numbers 6346-07018 and 6346-07217, 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.
We are returning your request for a ruling on item number 4701-07211, 7” Animated Talk-Back Bird, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit a sample of the item.
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request.
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