The tariff classification of Halloween decorations from China.
Active· CBP ruling HQ N349030· Issued 2025-05-21
Ruling text
N349030 May 21, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 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 14, 2025, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of three illuminated tabletop decorations with sound and one includes motion. All items are made predominantly of resin. The items plug into a power source and feature an on/off switch with volume control. The first item is identified as Halloween Disney Pumpkin House Decorative Musical Night Light, item number NM-K24438AA, which consists of a depiction of a jack-o’-lantern house shaped like a Mickey Mouse head with pumpkins for ears. The inside is decorated with jack-o’-lanterns and spider webs. Disney characters: Mickey, Minnie, Donald Duck, Pluto and Goofy are depicted wearing Halloween costumes holding Trick-or-Treat bags. When powered on, the item is illuminated from inside and Halloween music is played. The item measures approximately 16.5” (L) x 11.5” (W) x 16.25” (H). The second item is identified as Halloween Nightmare Before Christmas Halloween Train Decorative Musical Night Light, item number NM-K24401AA, which consists of a depiction of the NBC hearse car driving over a stone bridge carrying the skeletal Jack Skellington and Sally. The hearse car is followed by some of the other NBC characters in the NBC bathtub with human legs. Other NBC characters including Oogie Boogie holding a jack-o’-lantern and Giant Snake are also featured. The item is decorated with bat wing lights and jack-o’-lanterns. When powered on the lights are illuminated and item plays the song "This is Halloween" From Nightmare Before Christmas movie. This item measures approximately 20” (L) x 7.28” (W) x 9.29” (H). The third item is identified as Halloween Animated Stitch Halloween House Decorative Musical Night Light, item number NM-K24440AA, which consists of a depiction of the Lilo and Stitch house decorated for Halloween with jack-o’-lanterns, ghosts and Stitch and other characters from Disney’s Lilo & Stitch franchise. When powered on, the animation, illumination and Halloween music begins to play. This item measures approximately 14.88” (L) x 10.8” (W) x 12” (H). You describe these items alternatively as music boxes or 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 item numbers NM-K24438AA, NM-K24401AA, and NM-K24440AA, 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division
Source: rulings.cbp.gov — ruling N349030, retrieved 2026-10-12T06:04:49Z, republished verbatim. This digest is informational; only CBP issues binding rulings.