D89397 D8 Ruling Active

The tariff classification of Lighted Decorationsmade in China.

Issued April 20, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

Sample #1 is a Vinyl Ghostitem number W79-A-7503. This ghost figure is made of vinyl. It is hollow and approximately 12 inches in height. The ghost is white with printed in large black lettering across the front. A small light on a 6 foot electrical cord fits into the bottom of the ghost. The light serves merely to illuminate the figure and does not serve any practical purpose. Sample #2 and #3 are Vinyl Pumpkins. One pumpkin is approximately 8 inches in height, 9 inches in diameter and identified as item number W79-A-7575. The other pumpkin is approximately 12 inches in height, 14 inches in diameter and identified as item number W79-A-7584. These two pumpkins are also hollow and made of vinyl. They have cutouts for the eyes, nose and mouth. Inside both pumpkins there is a small light attached to an electrical cord. The light in each pumpkin serves merely to illuminate the figure and they do not serve any practical purpose. All three items are designed, marketed and sold as decorations for the home on Halloween. It has been established that jack-o- lanterns are an accepted symbol of Halloween, a recognized holiday. Ghost figures and the word "BOO" have been accepted as additional symbols or representations which closely associate the products use with Halloween (See Informed Compliance Publication on Festive Articles dated Nov. 1997). This office is satisfied that all requirements for the festive article provision have been met.

CBP rationale

The applicable subheading for the Vinyl Ghostitem number W79-A-7503 and the two Vinyl Pumpkins, W79-A-7575 and W79-A-7584, will be 9505.90.6000 Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles; other; other.

Full text

PD D89397 April 20, 1999 CLA-2-95:D13 D89397 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Ginny Poyer ATICO International USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of Lighted Decorationsmade in China. Dear Ms. Poyer: In a letter dated March 25, 1999 you requested a tariff classification ruling on certain Lighted Decorations Three samples were provided. Sample #1 is a Vinyl Ghostitem number W79-A-7503. This ghost figure is made of vinyl. It is hollow and approximately 12 inches in height. The ghost is white with printed in large black lettering across the front. A small light on a 6 foot electrical cord fits into the bottom of the ghost. The light serves merely to illuminate the figure and does not serve any practical purpose. Sample #2 and #3 are Vinyl Pumpkins. One pumpkin is approximately 8 inches in height, 9 inches in diameter and identified as item number W79-A-7575. The other pumpkin is approximately 12 inches in height, 14 inches in diameter and identified as item number W79-A-7584. These two pumpkins are also hollow and made of vinyl. They have cutouts for the eyes, nose and mouth. Inside both pumpkins there is a small light attached to an electrical cord. The light in each pumpkin serves merely to illuminate the figure and they do not serve any practical purpose. All three items are designed, marketed and sold as decorations for the home on Halloween. It has been established that jack-o- lanterns are an accepted symbol of Halloween, a recognized holiday. Ghost figures and the word "BOO" have been accepted as additional symbols or representations which closely associate the products use with Halloween (See Informed Compliance Publication on Festive Articles dated Nov. 1997). This office is satisfied that all requirements for the festive article provision have been met. The applicable subheading for the Vinyl Ghostitem number W79-A-7503 and the two Vinyl Pumpkins, W79-A-7575 and W79-A-7584, 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 is 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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 →