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 lighted ceramic bears depicted as wearing a jack-o-lantern costume and a ghost costume.
Issued December 20, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G85105 (December 20, 2000)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The jack-o-lantern bear is dressed as a pumpkin with cutouts holding a “trick-or-treat” bag. The bear dressed as a ghost holds a jack-o-lantern with a spider and three bats. The ghost’s jack-o-lantern and the pumpkin costume is cutout to allow the light to illuminate from the bears. The bears have a light bulb and a 120V cord measuring 6 feet long and featuring an in-line on/off switch. 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 “Halloween Lighted Bears” are purely decorative in their use and according to your letter, the items will be marketed and sold for Halloween. The representations of jack-o-lantern and ghost are recognized symbols associated with Halloween. This office finds that the described items are designed and marketed in a manner that satisfies all the requirements for the festive article provision.
CBP rationale
a “trick-or-treat” bag. The bear dressed as a ghost holds a jack-o-lantern with a spider and three bats. The ghost’s jack-o-lantern and the pumpkin costume is cutout to allow the light to illuminate from the bears. The bears have a light bulb and a 120V cord measuring 6 feet long and featuring an in-line on/off switch. 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 “Halloween Lighted Bears” are purely decorative in their use and according to your letter, the items will be marketed and sold for Halloween. The representations of jack-o-lantern and ghost are recognized symbols associated with Halloween. This office finds that the described items are designed and marketed in a manner that satisfies all the requirements for the festive article provision. The applicable subheading for the “Halloween Lighted Bears” 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 G85105 December 20, 2000 CLA-2-95 D25 G85105 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pilar Dorfman E. Besler & Company P.O. Box 66361 Chicago, IL 60666 RE: The tariff classification of lighted ceramic bears depicted as wearing a jack-o-lantern costume and a ghost costume. Dear Ms. Dorfman: In your letter dated November 29, 2000, you requested a tariff classification ruling for two styles of lighted ceramic bears depicted as wearing a jack-o-lantern costume and a ghost costume. The jack-o-lantern bear is dressed as a pumpkin with cutouts holding a “trick-or-treat” bag. The bear dressed as a ghost holds a jack-o-lantern with a spider and three bats. The ghost’s jack-o-lantern and the pumpkin costume is cutout to allow the light to illuminate from the bears. The bears have a light bulb and a 120V cord measuring 6 feet long and featuring an in-line on/off switch. 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 “Halloween Lighted Bears” are purely decorative in their use and according to your letter, the items will be marketed and sold for Halloween. The representations of jack-o-lantern and ghost are recognized symbols associated with Halloween. This office finds that the described items are designed and marketed in a manner that satisfies all the requirements for the festive article provision. The applicable subheading for the “Halloween Lighted Bears” will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…, other, other. 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 this ruling, please contact Field National Import Specialist Cheryl Jenkins at (206) 553-5370 or National Import Specialist Alice Wong at (212) 637-7028. Sincerely, Kathleen M. Sarten Area Port Director Seattle
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 G85105
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.