N036756 N0 Ruling Active

The tariff classification of a Halloween Felt Banner, item # A079FA02557, from China

Issued September 4, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The Halloween Felt banner is mostly comprised of polyester felt and measures approximately 19” in height x 14 ½” in width. The item is imported in four assorted styles, all have hanging loops on the top. The first felt banner depicts a haunted house surrounded by a bat and ghost, with the words “Happy Haunting” underneath the house. The second felt banner depicts a scary brown tree with square eyes, mouth and arms with a dark moon and bats above it and the words “Fright Night” underneath the tree. The third felt banner depicts a traditional green-faced witch wearing a witch hat and holding a broom while standing in front of a crescent moon with the word “Bewitched” underneath the witch. The fourth felt banner depicts two jack-o’-lanterns sitting on the rim of a traditional witch hat with the words “Trick or Treat” on top. The Halloween Felt Banner will be marketed and sold for the Halloween season. The item will be hung in the home to help create a scary environment for the Halloween holiday.

CBP rationale

a broom while standing in front of a crescent moon with the word “Bewitched” underneath the witch. The fourth felt banner depicts two jack-o’-lanterns sitting on the rim of a traditional witch hat with the words “Trick or Treat” on top. The Halloween Felt Banner will be marketed and sold for the Halloween season. The item will be hung in the home to help create a scary environment for the Halloween holiday. The applicable subheading for a Halloween Felt Banner, item # A079FA02557, 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

N036756 September 4, 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 Felt Banner, item # A079FA02557, from China Dear Mr. Crago: In your letter dated August 27, 2008, you requested a tariff classification ruling. The Halloween Felt banner is mostly comprised of polyester felt and measures approximately 19” in height x 14 ½” in width. The item is imported in four assorted styles, all have hanging loops on the top. The first felt banner depicts a haunted house surrounded by a bat and ghost, with the words “Happy Haunting” underneath the house. The second felt banner depicts a scary brown tree with square eyes, mouth and arms with a dark moon and bats above it and the words “Fright Night” underneath the tree. The third felt banner depicts a traditional green-faced witch wearing a witch hat and holding a broom while standing in front of a crescent moon with the word “Bewitched” underneath the witch. The fourth felt banner depicts two jack-o’-lanterns sitting on the rim of a traditional witch hat with the words “Trick or Treat” on top. The Halloween Felt Banner will be marketed and sold for the Halloween season. The item will be hung in the home to help create a scary environment for the Halloween holiday. The applicable subheading for a Halloween Felt Banner, item # A079FA02557, 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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