CBP Ruling G83805 — The tariff classification of a Trick-or Treat Basket from China

Tariff classification

Headings: 9505

Product description

The submitted article is described as a “Trick-or-Treat Candy Bag” item #23164081H. The product is made of 95% PVC and 5% nylon materials. Although referred to as a “bag” the article is constructed in similar fashion to a basket with an open top and handle. The item resembles a three dimensional witch’s head. A smiling face is stitched to the front of the basket and PVC strips are sewn around the entire opened top to resemble hair. A stylized mock-up witch’s hat with brim is erected above the hairline. This segment of PVC that extends upward cannot be used as a means of closure across the top of the basket. The item is intended for use at Halloween either for trick-or treating or as a decorative holder of candy in the home. In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The figure of a witch’s head is an accepted symbol of Halloween, a recognized holiday. The article’s construction is such, that it dedicates the products use with said holiday. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the article is intended to be sold and used for Halloween. We therefore conclude that the instant product qualifies as a festive article of Chapter 95.

CBP rationale

The applicable subheading for the “Trick-or-Treat Candy Bag,” item #23164081H, 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 G83805 November 22, 2000 CLA-2-95:RR:NC:SP:225 G83805 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ted Conlon Four Star International Trading Company’ Williamsburg Square 229 East Main Street, Suite 201 Milford, MA 01757 RE: The tariff classification of a Trick-or Treat Basket from China Dear Mr. Conlon: In your letter dated October 24, 2000, received in this office on October 27, 2000, you requested a tariff classification ruling. The submitted article is described as a “Trick-or-Treat Candy Bag” item #23164081H. The product is made of 95% PVC and 5% nylon materials. Although referred to as a “bag” the article is constructed in similar fashion to a basket with an open top and handle. The item resembles a three dimensional witch’s head. A smiling face is stitched to the front of the basket and PVC strips are sewn around the entire opened top to resemble hair. A stylized mock-up witch’s hat with brim is erected above the hairline. This segment of PVC that extends upward cannot be used as a means of closure across the top of the basket. The item is intended for use at Halloween either for trick-or treating or as a decorative holder of candy in the home. In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The figure of a witch’s head is an accepted symbol of Halloween, a recognized holiday. The article’s construction is such, that it dedicates the products use with said holiday. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the article is intended to be sold and used for Halloween. We therefore conclude that the instant product qualifies as a festive article of Chapter 95. The applicable subheading for the “Trick-or-Treat Candy Bag,” item #23164081H, 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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