D83413 D8 Ruling Active

The tariff classification of "3-D 13" Easter Wreaths".

Issued November 12, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The tariff classification of "3-D 13" Easter Wreaths".

Full text

PD D83413 November 12,1998 CLA-2-95:NEW:TCB II:DO5 D83413 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sandy M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of "3-D 13" Easter Wreaths". Dear Ms. Rickert: In your letter dated October 7, 1998, on behalf of your client LTD Commodities, you requested a tariff classification ruling. With your letter you submitted samples of two "3-D 13" Easter Wreaths". The first wreath is called "See-Saw Easter Egg Hunt", the second wreath is called "Swing in with Spring". As a direct result of Midwest of Cannon Falls Inc., vs. U.S., 96-1271, -1279, certain articles which were perceived to be classified elsewhere in the tariff, will now fall within the realm of "festive, carnival or other entertainment articles of Chapter 95". In this instance, the contributing factors which identify the wreath's use with the festive occasion of Easter are the decorated eggs. In addition, the supporting evidence regarding the circumstances of sale for these products in association with the claimed holiday has been satisfied. Therefore, this office finds that these wreaths qualify as festive articles in Chapter 95. The applicable subheading for the "3-D Easter Wreaths" 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....Other. The applicable rate of duty will be free. 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, Kathleen M. Haage Area Director New York/Newark Area

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