H81906 H8 Ruling Active

The tariff classification of Halloween candleholders from China

Issued July 9, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The polyresin candleholders are part of an assortment identified as item number 145582. Style A portrays an eerie gothic figure sitting on a stoop. Style B depicts a skeleton’s head wearing a top hat and sitting on a pedestal with a tiny mouse at the base. Style C portrays two skeleton heads on top of each other with a snake running through them. Style D simply resembles a skeleton’s head wearing a top hat. Each article is designed to hold a single taper candle.

CBP rationale

The applicable subheading for the Halloween candleholders identified as item number 145582, 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 H81906 July 9, 2001 CLA-2-95:RR:NC:SP:225 H81906 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna M. Dion CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Halloween candleholders from China Dear Ms. Dion: In your letter dated June 4, 2001, received in this office on June 7, 2001, you requested a tariff classification ruling. Four samples of Halloween candleholders were submitted to this office for review. The polyresin candleholders are part of an assortment identified as item number 145582. Style A portrays an eerie gothic figure sitting on a stoop. Style B depicts a skeleton’s head wearing a top hat and sitting on a pedestal with a tiny mouse at the base. Style C portrays two skeleton heads on top of each other with a snake running through them. Style D simply resembles a skeleton’s head wearing a top hat. Each article is designed to hold a single taper candle. You state in your letter that the candleholders will be marketed and sold for Halloween. This office finds that the representations of a skeleton’s head and an eerie gothic figure are closely associated with Halloween. In addition, the products are designed and marketed in a manner, which satisfies all requirements for the festive article provision. Your samples are being returned as requested. The applicable subheading for the Halloween candleholders identified as item number 145582, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →