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H80583 H8 Ruling Active

The tariff classification of a tabletop decoration from China

Issued May 21, 2001 by U.S. Customs and Border Protection.

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H8 H80583 (May 21, 2001)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The article is composed primarily of 60% polyester and 20% cotton fabrics. It is constructed to depict a three-dimensional sitting turkey. An open cavity in the torso area forms the “basket”. The cavity portion measures approximately 5” in diameter and 4” in height. A braided fabric, which functions as a carry handle, is sewn across the top of the basket. The item is designed to sit on a tabletop and is intended for use as a decoration or as a candy holder for Thanksgiving. Where items are traditionally used in celebration of, and for entertainment on, a given holiday, they 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 “Stuffed Turkey Basket” portrays a three dimensional representation of a turkey, which is recognized as a symbol of Thanksgiving. As the item will be used in celebration of, or for entertainment on the holiday, we find it satisfies all the requirements for the festive article provision.

CBP rationale

The applicable subheading for the “Stuffed Turkey Basket”, item #996549, 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 H80583 May 21, 2001 CLA-2-95:RR:NC:SP:225 H80583 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a tabletop decoration from China Dear Ms. Aldinger: In your letter dated April 10, 2001, received in this office on April 26, 2001, you requested a tariff classification ruling. A sample of the “Stuffed Turkey Basket”, item #996549, was submitted with your inquiry. The article is composed primarily of 60% polyester and 20% cotton fabrics. It is constructed to depict a three-dimensional sitting turkey. An open cavity in the torso area forms the “basket”. The cavity portion measures approximately 5” in diameter and 4” in height. A braided fabric, which functions as a carry handle, is sewn across the top of the basket. The item is designed to sit on a tabletop and is intended for use as a decoration or as a candy holder for Thanksgiving. Where items are traditionally used in celebration of, and for entertainment on, a given holiday, they 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 “Stuffed Turkey Basket” portrays a three dimensional representation of a turkey, which is recognized as a symbol of Thanksgiving. As the item will be used in celebration of, or for entertainment on the holiday, we find it satisfies all the requirements for the festive article provision. The applicable subheading for the “Stuffed Turkey Basket”, item #996549, 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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