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The tariff classification of a Jack-O-Lantern hanging.Dear Mr. Epstein:In your letter dated February 4, 1999, you requested a tariff classification ruling in behalf of your client, Avon Products, Inc., 1251 Avenue of the Americas, New York, New York for a polyvinyl chloride hanging in the shape of a jack-o-lantern to be imported from ChinaThe item measures approximately 35 inches in width by 24 inches in height. It features sewn on depictions of a jack-o-lantern?s eyes, nose, mouth and stem. The article will incorporate LED lights as part of the depiction of the jack-o-lantern?s eyes. A voice chip will be housed in a small pouch sewn to the back of the hanging. The item has two loops for hanging from a pole.While you refer to the item as a ?flag?, it does not incorporate a design or pattern on both sides and would not, therefore, qualify as such. The imported item is more appropriately a ?wall hanging? which is a pumpkin incorporating the face of a jack-o-lantern which is an accept
Issued March 3, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D87703 (March 3, 1999)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
, 1251 Avenue of the Americas, New York, New York for a polyvinyl chloride hanging in the shape of a jack-o-lantern to be imported from China The item measures approximately 35 inches in width by 24 inches in height. It features sewn on depictions of a jack-o-lantern?s eyes, nose, mouth and stem. The article will incorporate LED lights as part of the depiction of the jack-o-lantern?s eyes. A voice chip will be housed in a small pouch sewn to the back of the hanging. The item has two loops for hanging from a pole. While you refer to the item as a ?flag?, it does not incorporate a design or pattern on both sides and would not, therefore, qualify as such. The imported item is more appropriately a ?wall hanging? which is a pumpkin incorporating the face of a jack-o-lantern which is an accepted symbol of Halloween . Your sample is being returned under separate cover.
CBP rationale
The applicable subheading for the jack-o-lantern hanging will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for ?Festive, carnival or other entertainment articles.
Full text
PD D87703 March 3, 1999 CLA-2-95:CO:CH:D12 D87703 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Arlen T. Epstein Tompkins & Davidson, LLP Counselors at Law One Astor Plaza 1515 Broadway New York, N.Y. 10036-8901 RE: The tariff classification of a Jack-O-Lantern hanging. Dear Mr. Epstein: In your letter dated February 4, 1999, you requested a tariff classification ruling in behalf of your client, Avon Products, Inc., 1251 Avenue of the Americas, New York, New York for a polyvinyl chloride hanging in the shape of a jack-o-lantern to be imported from China The item measures approximately 35 inches in width by 24 inches in height. It features sewn on depictions of a jack-o-lantern?s eyes, nose, mouth and stem. The article will incorporate LED lights as part of the depiction of the jack-o-lantern?s eyes. A voice chip will be housed in a small pouch sewn to the back of the hanging. The item has two loops for hanging from a pole. While you refer to the item as a ?flag?, it does not incorporate a design or pattern on both sides and would not, therefore, qualify as such. The imported item is more appropriately a ?wall hanging? which is a pumpkin incorporating the face of a jack-o-lantern which is an accepted symbol of Halloween . Your sample is being returned under separate cover. The applicable subheading for the jack-o-lantern hanging 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 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, Robert Parsons Port Director Chicago, Illinois
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