The tariff classification of plastic Halloween candy baskets from China
Issued March 29, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9817.95.05
Headings: 9817
Product description
The submitted sample is a set of six small plastic jack-o’-lantern candy baskets packaged for retail sale. In your request
CBP rationale
The applicable subheading for the plastic Halloween candy baskets will be 9817.9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles classifiable in subheadings 3924.
Full text
N007505 March 29, 2007 CLA-2-98:RR:NC:N2:222 CATEGORY: Classification TARIFF NO.: 9817.95.05 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of plastic Halloween candy baskets from China Dear Mr. Stinson: In your letter dated February 21, 2007 you requested a tariff classification ruling. The submitted sample is a set of six small plastic jack-o’-lantern candy baskets packaged for retail sale. In your request you state that the Liss item number is 951400 and that the manufacturer’s item number as 9803RA. On the retail package the item number is stated as 9803. The package also states “Fill with candy corn or other Halloween candy, a great way to give goodies…makes a great table place setting too!” Each plastic pumpkin has the facial features of two eyes, a nose and a mouth carved into one side of each of the six plastic pumpkins. As you requested, the sample will be returned to you. The plastic Halloween candy baskets are classifiable in subheading 3924.10.4000, which provides for Tableware, kitchenware…of plastics: Tableware and kitchenware: Other. The general column one rate of duty is 3.4 percent ad valorem. However, you have proposed the subheading 9817.95.05, and we agree that this merchandise is eligible for classification under that provision. The applicable subheading for the plastic Halloween candy baskets will be 9817.9505, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles classifiable in subheadings 3924.10…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States. 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 Gary Kalus at 646-733-3055. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of a textile Halloween Basket from China
The tariff classification of a plastic bowl from China Ms. Lawrence In your letter dated February 2, 2026, you requested a tariff classification ruling. A sample and an import quote sheet was submitted with your request. The sample will be retained by this office. The item is referred to as a 3D Ghost Ramekin, SKU #43846501. The three-dimensional, round, white bowl is shaped like a ghost’s face. The item measures approximately 3.62 inches long by 3.62 inches wide by 2.17 inches high. The bowl is made from 50% melamine and 50% urea plastic materials. You have indicated that the bowl is food-safe, but it’s not dishwasher, microwave, or oven-safe. The item will be marketed and sold during the Halloween season. The volume capacity of the bowl is 6.4 fluid ounces. You refer to this item as a ramekin. A ramekin is an individual baking dish used in the oven. This article is a plastic bowl and is not heatproof. The applicable subheading for the Ghost bowl, SKU#43846501, will be 3924.10.2000, H
The tariff classification of ceramic cups and a ceramic coaster set from China
The tariff classification of ceramic tableware articles from China
The tariff classification of a plastic water bottle from China
The tariff classification of soap dispensers and bathroom holders from China
The tariff classification of ceramic incense burner sets from China
The tariff classification of plastic drinking vessels from China
The tariff classification of a ceramic cup and a plastic tumbler from China
The tariff classification of ceramic bowls and ceramic plates from China
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 →