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The tariff classification of a Halloween Black Cat, item # 96180, from China
Issued December 5, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N045416 (December 5, 2008)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The Halloween Black Cat is made of polyvinyl chloride with a metal frame. The item is pre-lit with fifty green and purple miniature lights with a 36” lead wire and black cord set with fuse and a plug. The lighted cat features an upturned tail, an arched back and a devilish expression on the cat’s face. The Halloween Black Cat will be marketed and sold for the Halloween holiday. The item will be used indoor or outdoor to help decorate the home to create a scary environment.
CBP rationale
The applicable subheading for a Halloween Black Cat, item # 96180, 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
N045416 December 5, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Julie Hsia Santa’s Best Craft Ltd 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a Halloween Black Cat, item # 96180, from China Dear Ms. Hsia: In your letter dated November 25, 2008, you requested a tariff classification ruling. The Halloween Black Cat is made of polyvinyl chloride with a metal frame. The item is pre-lit with fifty green and purple miniature lights with a 36” lead wire and black cord set with fuse and a plug. The lighted cat features an upturned tail, an arched back and a devilish expression on the cat’s face. The Halloween Black Cat will be marketed and sold for the Halloween holiday. The item will be used indoor or outdoor to help decorate the home to create a scary environment. The applicable subheading for a Halloween Black Cat, item # 96180, 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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