The tariff classification of festive wooden garden stakes from China
Issued May 31, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
All three samples are wooden garden stakes designed for different holiday occasions. One stake has a leprechaun with a four-leaf clover that says “Happy St. Patrick’s Day”. Another has a bunny with an egg that says “I Love Easter”. The last one has Uncle Sam with a flag that says “I Love USA”. Each wooden stake measures approximately 30”x 10½”x ¼”. The stakes are detailed with 3-D wooden accents and used as display decorations on lawns. Your samples are being returned as requested.
CBP rationale
The applicable subheading for the festive wooden 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 H81174 May 31, 2001 CLA-2-95:L:OFO:D22 H81174 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 wooden garden stakes from China Dear Ms. Dorfman: In your letter dated May 7, 2001, you requested a tariff classification ruling on behalf of your client, LTD Commodities Inc. of Bannockburn, Illinois. Three samples were submitted with your request. All three samples are wooden garden stakes designed for different holiday occasions. One stake has a leprechaun with a four-leaf clover that says “Happy St. Patrick’s Day”. Another has a bunny with an egg that says “I Love Easter”. The last one has Uncle Sam with a flag that says “I Love USA”. Each wooden stake measures approximately 30”x 10½”x ¼”. The stakes are detailed with 3-D wooden accents and used as display decorations on lawns. Your samples are being returned as requested. The applicable subheading for the festive wooden 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
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