D88116 D8 Ruling Active

The tariff classification of Halloween decorations from China

Issued March 10, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The tariff classification of Halloween decorations from China

CBP rationale

The applicable subheading for item 86201, depicting a “Witch, Ghost, Dracula, and Frankenstein,” 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 D88116 March 10, 1999 CLA-2-95:RR:NC:SP:225 D88116 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. John A. Carrier World Bazaars, Inc. 2400 Yates Avenue Commerce, CA 90040 RE: The tariff classification of Halloween decorations from China Dear Mr. Carrier: In your letter dated February 4, 1999, received in this office on February 11, 1999, you requested a tariff classifi-cation ruling. Item number 86201 represents an assortment of Halloween decorations which depict a “Witch, Ghost, Dracula, and Franken-stein.” Each article is composed of a small broom that is wrapped in textile material. The brooms measure approximately 41 inches in height. A fabric skirt covers the bristle area and simulates the body of a spooky character. Affixed above the skirt is the stuffed head of a witch, ghost, dracula or Frankenstein. The head and skirt are glued to the broom as well as several small stuffed bats which adorn the handle. A plastic ring is sewn at the top of the handle for hanging purposes. The brooms are constructed in a manner suitable only for decorative use. The applicable subheading for item 86201, depicting a “Witch, Ghost, Dracula, and Frankenstein,” 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. At this time articles classified in HTS 9505.90.6000 are not subject to quota restraints or visa requirements. 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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