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B89628 B8 Ruling Active

The tariff classification of a plastic jack-o-lantern carrier from China

Issued October 7, 1997 by U.S. Customs and Border Protection.

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B8 B89628 (October 7, 1997)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The "Ornamental Carrier With Flashlight Type Eyes" is a three dimensional sculpted representation of a jack-o-lantern. You have submitted a picture and description of the article which appears to be made of molded plastic. The item is hollow inside and open on top with a handle for carrying. The orange colored pumpkin features black, jack-o-lantern style, eyes, nose and mouth. Each eye lights up via a separate beam of light, both of which are connected to a single power switch located on the handle. It is Customs position that a three dimensional sculpted representation of a jack-o-lantern be considered a festive article due to its close association with the occasion of Halloween.

CBP rationale

The applicable subheading for the "Ornamental Carrier With Flashlight Type Eyes" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other.

Full text

NY B89628 October 7, 1997 CLA-2-95:RR:NC:SP:225 B89628 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Nancy Phillips TLR Int'l. Trade Services P.O. Box 30419 Portland, OR 97294 RE: The tariff classification of a plastic jack-o-lantern carrier from China Dear Ms. Phillips: In your letter dated September 15, 1997, received in this office on September 18, 1997, you requested a tariff classification ruling. The "Ornamental Carrier With Flashlight Type Eyes" is a three dimensional sculpted representation of a jack-o-lantern. You have submitted a picture and description of the article which appears to be made of molded plastic. The item is hollow inside and open on top with a handle for carrying. The orange colored pumpkin features black, jack-o-lantern style, eyes, nose and mouth. Each eye lights up via a separate beam of light, both of which are connected to a single power switch located on the handle. It is Customs position that a three dimensional sculpted representation of a jack-o-lantern be considered a festive article due to its close association with the occasion of Halloween. The applicable subheading for the "Ornamental Carrier With Flashlight Type Eyes" will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Alice J. Wong at 212-466-5538. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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