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H88705 H8 Ruling Active

The tariff classification of Halloween T-Lite Lanterns (Black Cat, Ghost, Witch) from China.

Issued March 8, 2002 by U.S. Customs and Border Protection.

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H8 H88705 (March 8, 2002)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted assortment, Item #T0195, Halloween T-Lite Lanterns (Black Cat, Ghost, Witch), consists of three tin lanterns in the shape of a Black Cat that measures approximately 9-1/2” in height x 3-1/2” in width x 7-1/2” in length, a Ghost that measures approximately 9-1/2” in height x 4” in width x 6” in length, and a Witch that measures approximately 10” in height x 4” in width x 6-1/2” in length. The Black Cat stands upright, is dressed in black and green clothes, a purple and white hat, and clutches a jack-o-lantern. The Ghost is decorated with three bats and holds a bag with the words “Trick or Treat.” The Witch is dressed in purple and yellow clothes, a blue and yellow pointed hat, and is decorated with two jack-o-lanterns. Each of the lanterns has a tealight candle inside. When the candle is lit, the amount of light emitted only serves to illuminate the lantern, not the surrounding area. The lanterns depict recognized symbols of Halloween and satisfy the criteria for the festive article provision as purely decorative items designed to help create a scary environment for the holiday.

CBP rationale

The applicable subheading for Item #T0195, Halloween T-Lite Lanterns (Black Cat, Ghost, Witch), 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 H88705 March 8, 2002 CLA-2-95:RR:NC:SP:225 H88705 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 Halloween T-Lite Lanterns (Black Cat, Ghost, Witch) from China. Dear Mr. Hoffacker: In your letter dated February 15, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The submitted assortment, Item #T0195, Halloween T-Lite Lanterns (Black Cat, Ghost, Witch), consists of three tin lanterns in the shape of a Black Cat that measures approximately 9-1/2” in height x 3-1/2” in width x 7-1/2” in length, a Ghost that measures approximately 9-1/2” in height x 4” in width x 6” in length, and a Witch that measures approximately 10” in height x 4” in width x 6-1/2” in length. The Black Cat stands upright, is dressed in black and green clothes, a purple and white hat, and clutches a jack-o-lantern. The Ghost is decorated with three bats and holds a bag with the words “Trick or Treat.” The Witch is dressed in purple and yellow clothes, a blue and yellow pointed hat, and is decorated with two jack-o-lanterns. Each of the lanterns has a tealight candle inside. When the candle is lit, the amount of light emitted only serves to illuminate the lantern, not the surrounding area. The lanterns depict recognized symbols of Halloween and satisfy the criteria for the festive article provision as purely decorative items designed to help create a scary environment for the holiday. The applicable subheading for Item #T0195, Halloween T-Lite Lanterns (Black Cat, Ghost, Witch), 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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