CLA-2-95:OT:RR:NC:N4:425
Mr. Michael Wong
Nature's Mark LLC
5509 Stockdale Ct
Jurupa Valley, CA 92509
RE: The tariff classification of Halloween decorations from China.
Dear Mr. Wong:
In your letter dated May 27, 2025, you requested a tariff classification ruling.
You submitted photographs and a detailed description of the Halloween Mickey and Minnie Jack-O-Lantern
Night Light, item number NM-K23467AA-AST2, which consists of an assortment of two styles of
battery-powered, illuminated, plastic decorations with timers. One style depicts the classic Mickey Mouse
head as a jack-o’-lantern with a stem on top and two pumpkins for ears. The other style depicts Minnie
Mouse, which is the same as the Mickey Mouse head style but has a large bow on top instead of a stem. The
Mickey style measures approximately 24.2” (L) x 13.5” (W) x 20.3” (H), and the Minnie style measures
approximately 24.1” (L) x 13.5” (W) x 20.75” (H). The items are marketed and sold separately for
Halloween.
You describe these items as night lights, and you suggest the correct classification for these items would be
9817.95.05. For an article to be classified under subheading 9817.95.05 it must be classified in one of the
following subheadings: 3924.10, 3926.90, 6307.90, 6911.10, 6912.00, 7013.22, 7013.28, 7013.41, 7013.49,
8539.51, 9405.21, 9405.29, 9405.41, 9405.42, 9405.49 or 9405.50 and then meet the conditions of
subheading 9817.95.01, HTSUS, or subheading 9817.95.05, HTSUS. Your article is classified under
subheading 9505.90.6000, HTSUS, and therefore is precluded from classification under subheading
9817.95.05
The applicable subheading for the both styles of the Halloween Mickey and Minnie Jack-O-Lantern Night
Light, item number NM-K23467AA-AST2, 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.
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 9505.90.6000, 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. At this time products from all 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. 9903.01.25, in addition to subheading
9505.90.6000, HTSUS, listed above.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 Sandra Carlson at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division