I82570 I8 Ruling Active

The tariff classification of two 5" Tall Halloween Decorations (Black Cat and Jack-O-Lantern) and two 16" Halloween Rattles from China.

Issued May 31, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted the following samples: Stock #52318, 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern), consists of a three dimensional Black Cat and Jack-O-Lantern that are made of paper pulp and have a hollow center and wire handle. The Black Cat is posed in sitting position with a ferocious look and has a metal bat on each side of its wire handle. The Jack-O-Lantern is full-figured with a jack-o-lantern head and a black cat at its base. Each article measures approximately 5 inches in height and will be sold separately as a decoration for the Halloween holiday. Stock #52317, 16” Halloween Rattles, consists of two paper pulp rattles (Black Cat and Jack-O-Lantern) that measure approximately 4 inches in diameter and are mounted on 12 inch wooden sticks. One rattle has the painted face of a ferocious black cat, the other rattle has the face of a painted jack-o-lantern. Each will be sold separately as a decoration for the Halloween holiday.

CBP rationale

The applicable subheading for Stock #52318, 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern), and Stock #52317, 16” Halloween Rattles, 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 I82570 May 31, 2002 CLA-2-95:RR:NC:SP:225 I82570 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Wendy Lawson Sears Roebuck and Co. 3333 Beverly Rd., BC-172A Hoffman Estates IL 60179 RE: The tariff classification of two 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern) and two 16” Halloween Rattles from China. Dear Ms. Lawson: In your letter dated May 9, 2002, you requested a tariff classification ruling. You submitted the following samples: Stock #52318, 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern), consists of a three dimensional Black Cat and Jack-O-Lantern that are made of paper pulp and have a hollow center and wire handle. The Black Cat is posed in sitting position with a ferocious look and has a metal bat on each side of its wire handle. The Jack-O-Lantern is full-figured with a jack-o-lantern head and a black cat at its base. Each article measures approximately 5 inches in height and will be sold separately as a decoration for the Halloween holiday. Stock #52317, 16” Halloween Rattles, consists of two paper pulp rattles (Black Cat and Jack-O-Lantern) that measure approximately 4 inches in diameter and are mounted on 12 inch wooden sticks. One rattle has the painted face of a ferocious black cat, the other rattle has the face of a painted jack-o-lantern. Each will be sold separately as a decoration for the Halloween holiday. The applicable subheading for Stock #52318, 5” Tall Halloween Decorations (Black Cat and Jack-O-Lantern), and Stock #52317, 16” Halloween Rattles, 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

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 →