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The tariff classification of a 12” Polyresin Happy Little Witch from China.
Issued March 1, 2002 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H88860 (March 1, 2002)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted photograph, Item #GB23881, 12” Polyresin Happy Little Witch, consists of two designs of a smiling 12” polyresin witch riding a broom. The first design depicts a green haired witch with black traditional witch’s hat, green hair, black scarf, orange dress with purple sash, and pilgrim style shoes. The second design depicts an orange haired witch with purple traditional witch’s hat, black scarf, purple dress with green sash, and pilgrim style shoes. The three dimensional figure of a witch is a recognized symbol that is clearly associated with Halloween.
CBP rationale
The applicable subheading for Item #GB23881, 12” Polyresin Happy Little 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 H88860 March 1, 2002 CLA-2-95:RR:NC:SP:225 H88860 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 12” Polyresin Happy Little Witch from China. Dear Mr. Hoffacker: In your letter dated February 21, 2002, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The submitted photograph, Item #GB23881, 12” Polyresin Happy Little Witch, consists of two designs of a smiling 12” polyresin witch riding a broom. The first design depicts a green haired witch with black traditional witch’s hat, green hair, black scarf, orange dress with purple sash, and pilgrim style shoes. The second design depicts an orange haired witch with purple traditional witch’s hat, black scarf, purple dress with green sash, and pilgrim style shoes. The three dimensional figure of a witch is a recognized symbol that is clearly associated with Halloween. The applicable subheading for Item #GB23881, 12” Polyresin Happy Little 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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