851051 85 Ruling Active

The tariff classification of decorative, festive, stick-uparticles from China.

Issued April 24, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The tariff classification of decorative, festive, stick-uparticles from China.

CBP rationale

The applicable subheading for the pumpkin, cat and the ghost stick-on decorations will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival and other entertainment articles: other: other.

Full text

NY 851051 April 24, 1990 CLA-2-95:S:N:N3D:225-851051 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sue Phillips Collins Co., Ltd. 14101 Alton Parkway Irvine, Ca. 92718 RE: The tariff classification of decorative, festive, stick-up articles from China. Dear Ms. Phillips: In your letter dated March 29, 1990, you requested a tariff classification ruling. Submitted with your inquiry were three samples of window decorations. The three decorations represent a pumpkin, a ghost head and a cat head. The knitted articles, composed of rayon flocked cloth, tricot and sponge are flat, one dimensional and equipped with a hanging string and suction cup. The articles are approximately 5 x 6 inches. The ghost head, SK number 1683, is white, rounded and has black patches sewn on to represent eyes and a mouth. The pumpkin, SK number 1684, is orange, rounded and has yellow patches designed to simulate a traditional "Jack O Lantern". The final sample, SK number 1685, is black, rounded, has cat ears and yellow and black patch eyes with a black patch nose and sewn on whiskers. The applicable subheading for the pumpkin, cat and the ghost stick-on decorations will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival and other entertainment articles: other: other. The duty rate will be 3.1 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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