CBP Ruling N003782 — The tariff classification of Halloween articles from China.

Tariff classification

Headings: 9505

Product description

You have submitted illustrations depicting decorative articles that help create a scary environment for the Halloween holiday. Item number N0272 is a 28” Tombstone Rocker. This product features a head and hands made of 100 percent latex. The head appears to have a bloody eye on the left side. The tombstone is made of 100 percent PU material with a metal and iron rack. Item number N0259 is an 18” Spinning Bat with a motor and an UL adapter included. The Spinning Bat is designed with feet, hands and head that are composed of 100 percent latex. The body is made of 100 polyester fabric and it is stuffed with 100 percent polyester filling material. Item number N0285 is a Spinning Spencer with a motor and an UL adapter included. The hands and head are made of 100 percent latex material. The Spinning Spencer is wearing clothing that is made of 100 percent polyester fabric. This Halloween decoration appears to be hanging from a noose around the neck.

CBP rationale

The applicable subheading for item number N0272, Tombstone Rocker, item number N0259, Spinning Bat and item number N0285, Spinning Spencer 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

N003782 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 N0272 is a 28” Tombstone Rocker. This product features a head and hands made of 100 percent latex. The head appears to have a bloody eye on the left side. The tombstone is made of 100 percent PU material with a metal and iron rack. Item number N0259 is an 18” Spinning Bat with a motor and an UL adapter included. The Spinning Bat is designed with feet, hands and head that are composed of 100 percent latex. The body is made of 100 polyester fabric and it is stuffed with 100 percent polyester filling material. Item number N0285 is a Spinning Spencer with a motor and an UL adapter included. The hands and head are made of 100 percent latex material. The Spinning Spencer is wearing clothing that is made of 100 percent polyester fabric. This Halloween decoration appears to be hanging from a noose around the neck. The applicable subheading for item number N0272, Tombstone Rocker, item number N0259, Spinning Bat and item number N0285, Spinning Spencer 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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