N036188 N0 Ruling Active

The tariff classification of a Halloween Witch Decoration, item # A079FA02496, from China

Issued August 29, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The Halloween Witch Decoration is made of agglomerated stone and measures approximately 5-1/2” in height. The item is imported as an assortment of four witches, which come in the colors black, blue, green, and orange. All four witch decorations features a traditional witch hat, two with gold stars and two with crows attached. Two of the witches are holding a jack-o’-lantern, one witch holds a ghost and the other witch holds a traditional witch broom. The Halloween Witch Decoration will marketed and sold for the Halloween holiday. The assortment of witches will be used to create a scary environment in the home for Halloween.

CBP rationale

a jack-o’-lantern, one witch holds a ghost and the other witch holds a traditional witch broom. The Halloween Witch Decoration will marketed and sold for the Halloween holiday. The assortment of witches will be used to create a scary environment in the home for Halloween. The applicable subheading for a Halloween Witch Decoration, item # A079FA02496, 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/.

Full text

N036188 August 29, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Halloween Witch Decoration, item # A079FA02496, from China Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. The Halloween Witch Decoration is made of agglomerated stone and measures approximately 5-1/2” in height. The item is imported as an assortment of four witches, which come in the colors black, blue, green, and orange. All four witch decorations features a traditional witch hat, two with gold stars and two with crows attached. Two of the witches are holding a jack-o’-lantern, one witch holds a ghost and the other witch holds a traditional witch broom. The Halloween Witch Decoration will marketed and sold for the Halloween holiday. The assortment of witches will be used to create a scary environment in the home for Halloween. The applicable subheading for a Halloween Witch Decoration, item # A079FA02496, 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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