G87817 G8 Ruling Active

The tariff classification of festive garden stakes from China

Issued March 16, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

of Bannockburn, Illinois. Three fabric garden stakes were submitted with your inquiry. All three samples are festive fabric decorations set on wooden stakes. Each wooden stake stands approximately three feet tall. The wooden garden stakes are topped off with fabric figures, e.g. “Witch”, “Ghost” and “Turkey”. The 37” Witch has a stuffed 6½” x 3¼” black cat companion. The 36” Ghost carries a stuffed 4¾” x 2¾” baby ghost popping out of a bag. The Turkey measures 37” and has movable arms. Each of the fabric figures feature blushed cheeks and raffia accents. They are staked into ground and used as decorations on lawns. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the festive fabric garden stake decorations 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

PD G87817 March 16, 2001 CLA-2-95:L:OFO:D22 G87817 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Pilar Dorfman E. Besler & Company 115 Martin Lane Elk Grove Village, Illinois 60007-1309 RE: The tariff classification of festive garden stakes from China Dear Ms. Dorfman: In your letter dated February 19, 2001, you requested a tariff classification ruling on behalf of your client, LTD Commodities Inc. of Bannockburn, Illinois. Three fabric garden stakes were submitted with your inquiry. All three samples are festive fabric decorations set on wooden stakes. Each wooden stake stands approximately three feet tall. The wooden garden stakes are topped off with fabric figures, e.g. “Witch”, “Ghost” and “Turkey”. The 37” Witch has a stuffed 6½” x 3¼” black cat companion. The 36” Ghost carries a stuffed 4¾” x 2¾” baby ghost popping out of a bag. The Turkey measures 37” and has movable arms. Each of the fabric figures feature blushed cheeks and raffia accents. They are staked into ground and used as decorations on lawns. Your samples are being returned as requested. The applicable subheading for the festive fabric garden stake decorations 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. If you have any questions regarding the ruling, contact Field National Import Specialist Dennis Tijerina at (956) 794-9501 or National Import Specialist Alice Wong at (212) 637-7028. 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, Eugenio Garza Jr. Port Director Laredo, Texas

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