U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of animated/illuminated decorations from China
N280165 November 7, 2016 CLA-2-85:OT:RR:NC:N4:112 CATEGORY: Classification TARIFF NO.: 8543.70.9960. Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7/F, Tower 1, Harbor Center, 1 Hok Cheung Street, Hunghom, Hong Kong, China RE: The tariff classification of animated/illuminated decorations from China Dear Ms. Long: In your letter dated September 29, 2016, you requested a tariff classification ruling. The items in question are Halloween type decorations referred to as High-Voltage Junction-Boxes with Animated Electrified Cables (Model #’s 634223321, 734230047, and 734230048). The first item, Model # 634223321, measures 28 inches in length. This device is composed of a faded brown plastic casing with a “Danger High Voltage” illustration on the front and an on/off lever on the side. The second item, Model # 734230047, measures 28 inches in length. This device is composed of a faded green plastic casing with a “Danger High Voltage, Testing in Progress” illustration on the front and an on/off lever on the side. The third item, Model # 734230048, measures 28 inches in length. This device is composed of a faded brown plastic casing with a “Danger High Voltage, Testing in Progress” illustration on the front and an on/off lever on the side Each model concerned has two imitation electrical cables which hang from the bottom of the device. These decorative device use animated cables, sparkling LED lights and sizzling sound effects to enhance their decorative “frightening” effect. All three models require 3 "AA" batteries. The applicable subheading for the each of the High-Voltage Junction-Boxes with Animated Electrified Cables (Model #’s 634223321, 734230047, and 734230048) will be 8543.70.99 60, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The duty rate will be 2.6 %. 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 Steven Pollichino at Steven.Pollichino@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division