The tariff classification of a decorative tray for St. Patrick’s Day from China
Issued August 10, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The article under review is referred to as a “St. Patrick’s Day PVC Tray” item #010979. A picture of the plastic tray was submitted with your inquiry. The tray is green and is molded into the shape of a shamrock. It may be used to hold small wrapped candies or similar articles. Although utilitarian, the tray is constructed in the shape of a shamrock, which is recognized as a symbol closely associated with St. Patrick’s Day. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the item is intended to be sold and used in conjunction with said holiday. Therefore, we find that the subject tray satisfies the requirements for the festive article provision.
CBP rationale
The applicable subheading for the “St. Patrick’s Day PVC Tray” 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 H83581 August 10, 2001 CLA-2-95:RR:NC:SP:225 H83581 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph R. Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a decorative tray for St. Patrick’s Day from China Dear Mr. Hoffacker: In your letter dated July 20, 2001 you requested a tariff classification ruling on behalf of Big Lots Stores (formerly Consolidated Stores), Inc. The article under review is referred to as a “St. Patrick’s Day PVC Tray” item #010979. A picture of the plastic tray was submitted with your inquiry. The tray is green and is molded into the shape of a shamrock. It may be used to hold small wrapped candies or similar articles. Although utilitarian, the tray is constructed in the shape of a shamrock, which is recognized as a symbol closely associated with St. Patrick’s Day. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the item is intended to be sold and used in conjunction with said holiday. Therefore, we find that the subject tray satisfies the requirements for the festive article provision. The applicable subheading for the “St. Patrick’s Day PVC Tray” 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
More rulings on the same tariff codes
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of patriotic wall signs from China
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
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 →