N003781 N0 Ruling Active

The tariff classification of Halloween articles from China.

Issued December 18, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You have submitted illustrations depicting decorative articles that help create a scary environment for the Halloween holiday. Item number N0256 is an assortment of 6 Mini Skulls that measure 6” high. The skulls are made of 100 percent PVC material. The filling material is composed of 100 percent polyester. Item number N0363 is a 6’ Skeleton display. The skeleton is wearing a cape and the hands are in shackles. This display is supported with wire and it operates with a motor. The head is made of 100 percent latex. The hands are made of 70 percent latex and 30 percent polyester. The cape is made of 60 percent polyester and 40 percent cotton. The shackles are made of 100 percent steel. Item number N0324 is an assortment of 6 Mini Pumpkins. The pumpkins (Jack-o-lanterns) are made of 100 percent PVC material. Each pumpkin has a different facial expression. Item number N0340 is a Severed Finger with what appears to be blood and bone at the severed end.

CBP rationale

The applicable subheading for item number N0256, 6” Mini Skull assortment, item number N0363, the 6’ Skeleton display, item number N0324, the Mini Pumpkins (jack-o-lanterns) assortment and item number N0340, the Severed Finger will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N003781 December 18, 2006 CLA-2-95:RR:NC:SP:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of Halloween articles from China. Dear Mr. Williams: In your letter dated November 21, 2006, you requested a tariff classification ruling. You have submitted illustrations depicting decorative articles that help create a scary environment for the Halloween holiday. Item number N0256 is an assortment of 6 Mini Skulls that measure 6” high. The skulls are made of 100 percent PVC material. The filling material is composed of 100 percent polyester. Item number N0363 is a 6’ Skeleton display. The skeleton is wearing a cape and the hands are in shackles. This display is supported with wire and it operates with a motor. The head is made of 100 percent latex. The hands are made of 70 percent latex and 30 percent polyester. The cape is made of 60 percent polyester and 40 percent cotton. The shackles are made of 100 percent steel. Item number N0324 is an assortment of 6 Mini Pumpkins. The pumpkins (Jack-o-lanterns) are made of 100 percent PVC material. Each pumpkin has a different facial expression. Item number N0340 is a Severed Finger with what appears to be blood and bone at the severed end. The applicable subheading for item number N0256, 6” Mini Skull assortment, item number N0363, the 6’ Skeleton display, item number N0324, the Mini Pumpkins (jack-o-lanterns) assortment and item number N0340, the Severed Finger will be will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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