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H81338 H8 Ruling Active

The tariff classification of a Halloween decoration from China

Issued June 14, 2001 by U.S. Customs and Border Protection.

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H8 H81338 (June 14, 2001)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The article under review, item #995841, is a “Standing Skeleton Decoration”. The product measures 36” in height and resembles a child dressed in a costume while trick-or-treating. The figure appears to be wearing a mask of a skeleton’s face and a one-piece jumpsuit (made of polyester and tricot materials) with a hood worn over the head. The black jumpsuit is printed with white skeletal bones. The figure has a poseable head, arms and legs. In the photo submitted, the skeleton is portrayed holding an orange jack-o-lantern container in one hand. It is intended that the container will be filled with candy for trick-or-treaters. The product functions primarily as a decoration for Halloween This office finds that the item is designed and marketed in a manner, which satisfies all requirements for the festive article provision.

CBP rationale

an orange jack-o-lantern container in one hand. It is intended that the container will be filled with candy for trick-or-treaters. The product functions primarily as a decoration for Halloween This office finds that the item is designed and marketed in a manner, which satisfies all requirements for the festive article provision. The applicable subheading for the “Standing Skeleton Decoration”, item #995841, 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.

Full text

NY H81338 June 14, 2001 CLA-2-95:RR:NC:SP:225 H81338 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 18, 2001, received in this office on May 22, 2001, you requested a tariff classification ruling. The article under review, item #995841, is a “Standing Skeleton Decoration”. The product measures 36” in height and resembles a child dressed in a costume while trick-or-treating. The figure appears to be wearing a mask of a skeleton’s face and a one-piece jumpsuit (made of polyester and tricot materials) with a hood worn over the head. The black jumpsuit is printed with white skeletal bones. The figure has a poseable head, arms and legs. In the photo submitted, the skeleton is portrayed holding an orange jack-o-lantern container in one hand. It is intended that the container will be filled with candy for trick-or-treaters. The product functions primarily as a decoration for Halloween This office finds that the item is designed and marketed in a manner, which satisfies all requirements for the festive article provision. The applicable subheading for the “Standing Skeleton Decoration”, item #995841, 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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