H80982 H8 Ruling Active

The tariff classification of a Halloween decoration from China

Issued June 5, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted article is known as the “Friendly Ghost Decoration”, item #995861. The product is composed of a cone shaped metal frame that is draped in a white cloth with a printed smiling face near the top. An electrical cord with a small bulb is inserted into the bottom of the metal frame to illuminate the ghost figure. According to your letter, the article will be marketed for Halloween. This office finds that the item is purely decorative in nature and is designed and marketed in a manner, which satisfies all requirements for the festive article provision.

CBP rationale

The applicable subheading for the “Friendly Ghost Decoration”, item #995861, 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 H80982 June 5, 2001 CLA-2-95:RR:NC:SP:225 H80982 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 Halloween decoration from China Dear Ms. Aldinger: In your letter dated May 7, 2001, received in this office on May 9, 2001, you requested a tariff classification ruling. The submitted article is known as the “Friendly Ghost Decoration”, item #995861. The product is composed of a cone shaped metal frame that is draped in a white cloth with a printed smiling face near the top. An electrical cord with a small bulb is inserted into the bottom of the metal frame to illuminate the ghost figure. According to your letter, the article will be marketed for Halloween. This office finds that the item is purely decorative in nature and is designed and marketed in a manner, which satisfies all requirements for the festive article provision. The applicable subheading for the “Friendly Ghost Decoration”, item #995861, 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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