CLA-2-95:OT:RR:NC:N4:425
Ms. Soolin Shu
Pan Asian Creations Limited
No. 182, 1/F., Peninsula Centre
No, 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of Hanging Pumpkin Light from China.
Dear Ms. Shu:
In your letter dated July 5, 2018, you requested a tariff classification ruling.
You submitted photographs and detailed instructions for item # 8307-15721, Hanging Pumpkin Light, which consists of a plastic jack-o’-lantern with a lid on top with a hanging hook. Underneath the twist-off lid is a battery compartment for the placement of three “AA” batteries. When switched to the on position, the jack-o’-lantern is illuminated via LEDs and a timer. The jack-o’-lantern measures, including lid and hook, approximately14” in height x 8.3” in diameter at its largest diameter.
Although referred to as a “light,” the article does not function as a light, but instead the LEDs inside the Hanging Pumpkin Light are designed to enhance the decorative features of the jack-o’-lantern and not the surrounding area. Any lighting the LEDs provide is only incidental to the use of the Hanging Pumpkin Light as a decorative article marketed and sold exclusively for Halloween.
The applicable subheading for item # 8307-15721 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