CLA-2-39:OT:RR:NC:N4: 422
Mr. Samuel McClure
CV International Inc.
3735 Glen Lake Drive, Suite 100C
Charlotte, NC 28208
RE: The tariff classification of a Skeleton King Nutcracker Greeter from China
Dear Mr. McClure:
In your letter dated March 27, 2025, you requested a tariff classification ruling on behalf of your client,
Seasonal Visions International. Photographs and product descriptions were submitted for review.
The merchandise under consideration is a Skeleton King Nutcracker Greeter. It will be sold and marketed
during the Halloween season. The greeter is designed to be placed on a covered porch or entry hallway in the
home.
The article is molded plastic and resembles a skeleton dressed as a traditional Nutcracker soldier standing on
a round purple base. The skeleton holds a round plastic white bowl with gold scrolls and black bat designs
around the bowl. The figure is dressed in a purple and gold jacket, which is open to reveal its skeletal ribcage.
The greeter is wearing a red bow tie, a black belt with a skeleton belt buckle, a gold crown with a gold stone,
and black boots decorated with gold and purple stones.
The Skeleton King Nutcracker Greeter measures approximately 72 inches high by 21.5 inches wide by 19.5
inches deep. The greeter weighs approximately 19.3 lbs. The plastic round bowl has a diameter of
approximately 12.17 inches high by 5.43 inches deep. The bowl is designed to hold approximately 6.3 lbs. of
wrapped Halloween candy. The greeter is connected to a standard electrical AC power receptacle. The
infrared motion sensor is located above the skeleton belt buckle. The speaker and switch mode are located at
the back of the figure. The greeter contains nine pre-programmed phrases. When motion is activated, the
greeter’s eyes, boots, and crown light up, and the figure speaks a spooky phrase.
The Skeleton King Nutcracker Greeter is a composite good comprising different materials classified in other
headings. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS)
is in accordance with the General Rules of Interpretation (GRIs) taken in order. GRI 3(b) of the HTSUS
provides, in relevant part, that composite goods which cannot be classified by reference to GRI 3(a) shall be
classified as if they consisted of the material or component which gives them their essential character.
The greeter comprises a plastic figure, a plastic base, a plastic bowl, a motion sensor, a speaker, LED lights, a
sound recording, an electrical cord, and a plug. The plastic accounts for the vast majority of the weight and
the value of the plastic greeter. You have indicated that the Skeleton King Nutcracker Greeter has no function
except to be displayed as a Halloween decoration. Even if the skeleton figure is not connected to an electrical
outlet, based on the pictorial images, the plastic bowl provides functionality to the item. It is large enough to
hold a bowl of Halloween candy. We consider the sound, lights, and electrical functions of the skeleton
figure secondary to the primary function of the plastic bowl. Therefore, it is the opinion of this office that the
plastic bowl provides this item with the essential character within the meaning of GRI 3(b).
The applicable subheading for the Skeleton King Nutcracker Greeter will be 3924.90.5650, Harmonized
Tariff Schedule of the United States (HTSUS), which provides for “Tableware, kitchenware, other household
articles and hygienic or toilet articles, of plastics: Tableware and kitchenware: Other: Other…Other.” The
rate of duty will be 3.4 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 3924.90.5650, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, in addition to
subheading 3924.90.5650, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3924.90.5650, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e.,
9903.88.15, in addition to subheading 3924.90.5650, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Dana L. Giammanco at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division