N037196 N0 Ruling Active

The tariff classification of a Halloween Wall Plaque Decoration, item # A079FA02741, from China

Issued September 17, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The Halloween Wall Plaque Decoration is made of 100% wood and measures approximately 9” in height x 8 ½” in width x 1/5” in thickness. The orange plaque features the word “Boo” with a polyester hanging ribbon on top. The Halloween Wall Plaque Decoration will be marketed and sold for the Halloween season, and will be used to decorate the home for the Halloween holiday to help create a scary environment.

CBP rationale

The applicable subheading for a Halloween Wall Plaque Decoration, item # A079FA02741, 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

N037196 September 17, 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 Wall Plaque Decoration, item # A079FA02741, from China Dear Mr. Crago: In your letter dated September 3, 2008, you requested a tariff classification ruling. The Halloween Wall Plaque Decoration is made of 100% wood and measures approximately 9” in height x 8 ½” in width x 1/5” in thickness. The orange plaque features the word “Boo” with a polyester hanging ribbon on top. The Halloween Wall Plaque Decoration will be marketed and sold for the Halloween season, and will be used to decorate the home for the Halloween holiday to help create a scary environment. The applicable subheading for a Halloween Wall Plaque Decoration, item # A079FA02741, 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/. We are unable to rule on the Halloween Haunted House Table Decoration, item #’s A079FA02731, A079FA02732, A079FA02733 and the Halloween Wall Plaque Decoration, item # A079FA02740, without advertising and marketing literature, and a sample of each item number. Should you still wish a ruling for these item numbers, please submit them on separate ruling requests, along with the requested information/samples with your resubmission. 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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