J81802 J8 Ruling Active

The tariff classification of "Halloween Award Ribbons" from China.

Issued March 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The ribbons are packed three in a blister pack. They are made of woven polyester ribbon fabric. The top edge is folded inward with a metal grommet and twisted cord attached. A printed label card is attached to the back. Printed on the front will be either the words “First Place,” “Second Place,” “Great Job,” or “Scariest Costume.” The ribbons measure approximately 8” x 2”. Your letter states your belief that these articles are classifiable under heading 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. These ribbons are not used to decorate the home or entertain in the house on Halloween. They are not festive articles.

CBP rationale

The applicable subheading for the “Halloween Award Ribbons” will be 6307.90.9889, HTS, which provides for other made up articles .

Full text

NY J81802 March 10, 2003 CLA-2-63:RR:NC:TA:351 J81802 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of “Halloween Award Ribbons” from China. Dear Ms. Grego: In your letter dated February 13, 2003 you requested a tariff classification ruling. The samples submitted are “Halloween Award Ribbons,” item number SKU 813657. The ribbons are packed three in a blister pack. They are made of woven polyester ribbon fabric. The top edge is folded inward with a metal grommet and twisted cord attached. A printed label card is attached to the back. Printed on the front will be either the words “First Place,” “Second Place,” “Great Job,” or “Scariest Costume.” The ribbons measure approximately 8” x 2”. Your letter states your belief that these articles are classifiable under heading 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. These ribbons are not used to decorate the home or entertain in the house on Halloween. They are not festive articles. The applicable subheading for the “Halloween Award Ribbons” will be 6307.90.9889, HTS, which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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