L81794 L8 Ruling Active

The tariff classification of pails from China.

Issued January 6, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted samples of a Monster Mash Folding Pumpkin Pail identified as item number 14164-14 and a Jack-O’-Lantern Folding Pumpkin Pail identified as item number 14166-14. The items are three-dimensional plastic containers that measure approximately 8 inches in height and 5-1/2 inches in diameter and are molded to resemble the Frankenstein monster’s head and a jack-o’-lantern, respectively. Each container is made in two halves to facilitate shipping. After importation the two halves are rotated to line up and then are snapped together. The halves are also held together at the top by means of projections incorporated in the top handle. Described as pails, the containers will be used during Halloween festivities. Your samples are being returned as requested.

CBP rationale

The applicable subheading for the Monster Mash Folding Pumpkin Pail identified as item number 14164-14 and the Jack-O’-Lantern Folding Pumpkin Pail identified as item number 14166-14 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 L81794 January 6, 2005 CLA-2-95:RR:NC:SP:225 L81794 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Leah C. Navidad Disguise, Inc. 11906 Tech Center Court Poway, CA 92064 RE: The tariff classification of pails from China. Dear Ms. Navidad: In your letter dated December 21, 2004, you requested a tariff classification ruling. You submitted samples of a Monster Mash Folding Pumpkin Pail identified as item number 14164-14 and a Jack-O’-Lantern Folding Pumpkin Pail identified as item number 14166-14. The items are three-dimensional plastic containers that measure approximately 8 inches in height and 5-1/2 inches in diameter and are molded to resemble the Frankenstein monster’s head and a jack-o’-lantern, respectively. Each container is made in two halves to facilitate shipping. After importation the two halves are rotated to line up and then are snapped together. The halves are also held together at the top by means of projections incorporated in the top handle. Described as pails, the containers will be used during Halloween festivities. Your samples are being returned as requested. The applicable subheading for the Monster Mash Folding Pumpkin Pail identified as item number 14164-14 and the Jack-O’-Lantern Folding Pumpkin Pail identified as item number 14166-14 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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