D87568 D8 Ruling Active

The tariff classification of Pumpkin Buddies from China

Issued March 5, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The item, 21569, is an assortment called “Pumpkin Buddies”. Made of wood with metal pieces to stick into the pumpkin, each retail package contains enough pieces to represent an animal or creature when combined with a pumpkin. The assortment styles are turkey, witch, ghost, Frankenstein, scarecrow, black cat. The turkey is used to decorate the home area at Thanksgiving. The witch, ghost, Frankenstein, scarecrow, and black cat are used to decorate the home area for Halloween.

CBP rationale

The applicable subheading for the “Pumpkin Buddies” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, .

Full text

NY D87568 March 5, 1999 CLA-2-95:RR:NC:SP:225 D87568 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Yolanda S. Massey Import Manager Michaels 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of Pumpkin Buddies from China Dear Ms. Massey: In your letter dated February 4, 1999 you requested a tariff classification ruling. The item, 21569, is an assortment called “Pumpkin Buddies”. Made of wood with metal pieces to stick into the pumpkin, each retail package contains enough pieces to represent an animal or creature when combined with a pumpkin. The assortment styles are turkey, witch, ghost, Frankenstein, scarecrow, black cat. The turkey is used to decorate the home area at Thanksgiving. The witch, ghost, Frankenstein, scarecrow, and black cat are used to decorate the home area for Halloween. The applicable subheading for the “Pumpkin Buddies” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, ....: 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) 637-7028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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