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H80995 H8 Ruling Active

The tariff classification of a Halloween decoration from China

Issued June 8, 2001 by U.S. Customs and Border Protection.

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H8 H80995 (June 8, 2001)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The article is a plastic molded representation of a jack-o-lantern that measures approximately 7” in height. The orange jack-o-lantern has black eyes, a nose and a mouth that are shaped to give the appearance of being carved out. At the top, where the stem protrudes, is a black cat appearing to be jumping out from inside the jack-o-lantern. The only visible features of the cat are his head and two front paws. The article incorporates a battery compartment underneath the jack-o-lantern with an on/off switch. When turned on, a light blinks inside the unit. According to your letter, the article will be marketed for Halloween. This office finds that the holiday decoration is designed and marketed in a manner, which satisfies all requirements for the festive article provision. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the “Blinking Cat Jumping Out of a Jack-O-Lantern”, item #116787, 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 H80995 June 8, 2001 CLA-2-95:RR:NC:SP:225 H80995 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Halloween decoration from China Dear Ms. Dion: In your letter dated May 8, 2001, received in this office on May 10, 2001, you requested a tariff classification ruling. A sample of the “Blinking Cat Jumping Out of a Jack-O-Lantern”, item #116787, was submitted with your inquiry. The article is a plastic molded representation of a jack-o-lantern that measures approximately 7” in height. The orange jack-o-lantern has black eyes, a nose and a mouth that are shaped to give the appearance of being carved out. At the top, where the stem protrudes, is a black cat appearing to be jumping out from inside the jack-o-lantern. The only visible features of the cat are his head and two front paws. The article incorporates a battery compartment underneath the jack-o-lantern with an on/off switch. When turned on, a light blinks inside the unit. According to your letter, the article will be marketed for Halloween. This office finds that the holiday decoration is designed and marketed in a manner, which satisfies all requirements for the festive article provision. Your sample is being returned as requested. The applicable subheading for the “Blinking Cat Jumping Out of a Jack-O-Lantern”, item #116787, 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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