D88819 D8 Ruling Active

The tariff classification of Halloween items from China

Issued March 26, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6912.00.4890, 8306.29.0000

Headings: 6912, 8306

Product description

The Pumpkin Holder is made of steel, and is a decorative stand designed to hold a jack o’ lantern. The Candy Bowl is a hexagonal earthenware bowl, about 10 inches [25.5 cm] wide at the top. It is decorated with Halloween symbols, but is not per se a symbol of the holiday.

CBP rationale

The applicable subheading for the Pumpkin Holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The applicable subheading for the Candy Bowl will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other, other, other, other.

Full text

NY D88819 March 26, 1999 CLA-2-83:RR:NC:N1:113 D88819 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 6912.00.4890 Ms. Lisa Peterson Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of Halloween items from China Dear Ms. Peterson: In your letter dated February 25, 1999, you requested a tariff classification ruling. The samples you submitted are of item #32825-5, Ghost Head Pumpkin Holder and item #32815-6, a Halloween Candy Bowl. The Pumpkin Holder is made of steel, and is a decorative stand designed to hold a jack o’ lantern. The Candy Bowl is a hexagonal earthenware bowl, about 10 inches [25.5 cm] wide at the top. It is decorated with Halloween symbols, but is not per se a symbol of the holiday. The applicable subheading for the Pumpkin Holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The rate of duty will be free. The applicable subheading for the Candy Bowl will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other, other, other, other. The rate of duty will be 9.8 percent ad valorem. 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 James Smyth at 212-637-7008. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →