The tariff classification of Halloween luminaries from China and Hong Kong
Issued April 27, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
GRI rules applied: GRI 3(a), GRI 3(b)
Product description
The submitted article is a set of six luminaries identified as item #007342. The product is made up of six, black, paperboard boxes and six tealight candles. The boxes are flattened but when properly assembled measure 7” high. Each rectangular side has cutout designs of ghosts, jack-o-lanterns, cats and/or bats. The cutout openings are covered from the inside with a sheet of orange cellophane paper. When a lit candle is placed inside the box, the cutout Halloween patterns are illuminated. You have indicated that the paperboard luminaries are made in China while the tealight candles are made in Hong Kong. Classification is based upon the General Rules of Interpretation. Item #007342 is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the set to be imparted by the paperboard luminaries. In addition, we find that the luminaries function primarily as decorations. Their cutout designs depicting ghosts, jack-o-lanterns, black cats and bats, are indicative of their use with Halloween. This office is satisfied that all the criteria for classification as a festive article have been met.
CBP rationale
The applicable subheading for the set of six luminaries, item #007342, 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 G89650 April 27, 2001 CLA-2-95:RR:NC:SP:225 G89650 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Anne Ornstein Lillian Vernon Corporation One Theall Road Rye, New York 10580-1450 RE: The tariff classification of Halloween luminaries from China and Hong Kong Dear Ms. Ornstein: In your letter dated March 30, 2001, received in this office on April 3, 2001, you requested a tariff classification ruling. The submitted article is a set of six luminaries identified as item #007342. The product is made up of six, black, paperboard boxes and six tealight candles. The boxes are flattened but when properly assembled measure 7” high. Each rectangular side has cutout designs of ghosts, jack-o-lanterns, cats and/or bats. The cutout openings are covered from the inside with a sheet of orange cellophane paper. When a lit candle is placed inside the box, the cutout Halloween patterns are illuminated. You have indicated that the paperboard luminaries are made in China while the tealight candles are made in Hong Kong. Classification is based upon the General Rules of Interpretation. Item #007342 is considered a set for classification purposes. GRI 3(b) states in part that "goods made up of different components which cannot be classified by reference to GRI 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.” This office finds the essential character of the set to be imparted by the paperboard luminaries. In addition, we find that the luminaries function primarily as decorations. Their cutout designs depicting ghosts, jack-o-lanterns, black cats and bats, are indicative of their use with Halloween. This office is satisfied that all the criteria for classification as a festive article have been met. The applicable subheading for the set of six luminaries, item #007342, 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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