&&According to the documentation provided, the product is an assortment of three 18cm high owls made of holed plastic that can be placed on a stable surface. They are decorated to represent Halloween festive motifs (vampire bat, Frankenstein's monster, and mad scientist). Each owl has a small red/blue blinking LED light in the center powered by three LR15 1.5V batteries that create a lighting effect when turned on.

HS শ্রেণিবিন্যাস

9505.90.00.90

CBSA যুক্তিতর্ক

&&Heading 95.05 provides for, among other things, festive articles. Explanatory Note (A) (1) to this Heading includes in part; "festive decorations used to decorate rooms, tables, etc. (such as garlands, lanterns, etc.)." The light-up owl is a festive decoration that is designed for use at Halloween and not year round. It does not emit enough light to use in a utilitarian manner such as the lighting fittings of Heading 94.05.

সংশ্লিষ্ট রুলিং

C-2016-001560 | HS 9505.90.00.90

&&According to the sample submitted, the product, referred to as “LED Light-up and Sound Crystal Ball (Halloween Decoration) Item #H32249” is a battery-operated...

C-2016-001558 | HS 9505.90.00.90

&&According to the sample submitted, the product, referred to as “Acrylic LED Eyeball Light on Pillar, Item #H32247” is a battery-operated lighted Halloween...

C-2015-012248 | HS 9505.90.00.90

&&The submitted article is a Halloween decoration comprising a net-style textile web and six plastic-shaped bats that can easily be positioned anywhere on the net-style...

C-2015-010001 | HS 9505.90.00.90

&&The "Easter Window Clings, Item # A8357" are three-dimensional articles, made up a "jelly-like" material (a mixture of industrial grade mineral oil, thermoplastic...

C-2015-008696 | HS 9505.10.00.90

&&The submitted product is a set of three decorative trees in two different sizes constructed from steel with an epoxy/polyester coating. Each set...

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