10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Halloween decorations from China
Issued November 27, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G82951 (November 27, 2000)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You have submitted three samples and advertising literature for the “Pumpkin Decorating Kit.” Each kit contains several screen-printed wooden pieces resembling a head, paws, tail, legs, etc. The pieces are individually mounted onto a long metal prong to enable insertion into a pumpkin (not included). The kits come in three styles depicting a black cat, ghost and black spider. Each item contains the appropriate pieces necessary to complete the character for which it was designed. Instructions direct the user to insert the appendages into a real pumpkin in order to transform the item into a Halloween decoration. Items traditionally used in celebration of and for entertainment on a given holiday may qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The "Pumpkin Decorating Kit" is purely decorative in its use and according to your letter, the item will be marketed and sold for Halloween. The act of transforming a pumpkin into characters that are associated with Halloween for display purposes is indicative of the item’s use with the holiday. This office finds that the product is designed and marketed in a manner that satisfies all requirements for the festive article provision. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the “Pumpkin Decorating Kit,” 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 G82951 November 27, 2000 CLA-2-95:RR:NC:SP:225 G82951 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of Halloween decorations from China Dear Ms. Dorfman: In your letter dated October 24, 2000, received in this office on November 2, 2000, you requested a tariff classification ruling on behalf of LTD Commodities, Inc. You have submitted three samples and advertising literature for the “Pumpkin Decorating Kit.” Each kit contains several screen-printed wooden pieces resembling a head, paws, tail, legs, etc. The pieces are individually mounted onto a long metal prong to enable insertion into a pumpkin (not included). The kits come in three styles depicting a black cat, ghost and black spider. Each item contains the appropriate pieces necessary to complete the character for which it was designed. Instructions direct the user to insert the appendages into a real pumpkin in order to transform the item into a Halloween decoration. Items traditionally used in celebration of and for entertainment on a given holiday may qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The "Pumpkin Decorating Kit" is purely decorative in its use and according to your letter, the item will be marketed and sold for Halloween. The act of transforming a pumpkin into characters that are associated with Halloween for display purposes is indicative of the item’s use with the holiday. This office finds that the product is designed and marketed in a manner that satisfies all requirements for the festive article provision. Your samples are being returned as requested. The applicable subheading for the “Pumpkin Decorating Kit,” 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
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow G82951
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.