CBP Ruling E80773 — The tariff classification of Halloween figures from China

Tariff classification

Headings: 9505

Product description

The article is part of an assortment, #23163229H, that consists of 4 bears of similar design. The item depicts a bear dressed in a costume and sitting astride a jack-o-lantern. According to your letter, the figures are made of 45% polyresin, 45% gypsum powder and 10% hardener. They measure approximately 3" in height. You also state that the assortment will be merchandised during the Halloween season. The court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279 has resulted in the classification of certain articles to fall within the provision for "festive, carnival or other entertainment articles of Chapter 95". A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. Since the instant products are strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed. A list of accepted motifs or symbols for various holidays may be found in the Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997. It has been established that the three-dimensional representation of a jack-o-lantern is an accepted symbol of Halloween, a recognized holiday. In general, bears are not necessarily associated with Halloween. However, the presence of the jack-o-lantern (exhibited here, either in front of the bear, or within the torso) is an accepted symbol which closely associates use of this product with that holiday. Additionally, you have indicated that the figures will be merchandised solely for Halloween. Based upon these factors, this office finds the subject polyresin bears will qualify for the festive article provision.

CBP rationale

The applicable subheading for the “Halloween Polyresin Bear Figure”, #23163229H, 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 E80773 May 14, 1999 CLA-2-95:RR:NC:SP:225 E80773 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Yolanda S. Massey Michaels® Stores, Inc. 8000 Bent Branch Drive Irving, Texas 75063 RE: The tariff classification of Halloween figures from China Dear Ms. Massey: In your letter dated April 12, 1999, received in this office on April 16, 1999, you requested a tariff classification ruling. A sample and picture of the “Halloween Polyresin Bear Figure” was submitted with your inquiry. The article is part of an assortment, #23163229H, that consists of 4 bears of similar design. The item depicts a bear dressed in a costume and sitting astride a jack-o-lantern. According to your letter, the figures are made of 45% polyresin, 45% gypsum powder and 10% hardener. They measure approximately 3" in height. You also state that the assortment will be merchandised during the Halloween season. The court decision of Midwest of Cannon Falls Inc. vs. U.S. 96-1271, -1279 has resulted in the classification of certain articles to fall within the provision for "festive, carnival or other entertainment articles of Chapter 95". A range of factors are considered in making this determination, which include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. Since the instant products are strictly decorative in nature, having no functional use, we need only consider if the article possesses an accepted motif or symbol of the accepted holiday and is marketed and sold during the holiday for which association is claimed. A list of accepted motifs or symbols for various holidays may be found in the Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997. It has been established that the three-dimensional representation of a jack-o-lantern is an accepted symbol of Halloween, a recognized holiday. In general, bears are not necessarily associated with Halloween. However, the presence of the jack-o-lantern (exhibited here, either in front of the bear, or within the torso) is an accepted symbol which closely associates use of this product with that holiday. Additionally, you have indicated that the figures will be merchandised solely for Halloween. Based upon these factors, this office finds the subject polyresin bears will qualify for the festive article provision. The applicable subheading for the “Halloween Polyresin Bear Figure”, #23163229H, 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. 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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