The tariff classification of a Halloween Lenticular Wall Decoration.
Issued February 8, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample of a Halloween Lenticular Wall Decoration identified as item number A079JA01622. The item consists of a black and white photograph inside a faux gold picture frame made of polyvinyl chloride and polyethelene terephthalate that measures approximately 16-1/2” in height x 10-3/4” in width x ½” in depth. The photograph has a surface that is curved or rounded outward (“lenticular”) to simulate a biconvex lens. This allows the viewer to see two different images which appear to alternate in the same space when the photograph is viewed from different angles. The initial image depicts a formal portrait of a smiling, blond young woman dressed in black with a high lace collar, but when viewed from a different angle the smiling woman’s face morphs into a hideously scarred ghoulish creature with a partially bald head. The Halloween Lenticular Wall Decoration has a lip on top with a hole in its center that allows the item to be hung. The Halloween Lenticular Wall Decoration is marketed and sold purely as a decoration to help create an eerie environment for the Halloween holiday.
CBP rationale
The applicable subheading for the Halloween Lenticular Wall Decoration 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
N093520 February 8, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween Lenticular Wall Decoration. Dear Mr. Crago-Edwards: In your letter dated February 1, 2010, you requested a tariff classification ruling. You submitted a sample of a Halloween Lenticular Wall Decoration identified as item number A079JA01622. The item consists of a black and white photograph inside a faux gold picture frame made of polyvinyl chloride and polyethelene terephthalate that measures approximately 16-1/2” in height x 10-3/4” in width x ½” in depth. The photograph has a surface that is curved or rounded outward (“lenticular”) to simulate a biconvex lens. This allows the viewer to see two different images which appear to alternate in the same space when the photograph is viewed from different angles. The initial image depicts a formal portrait of a smiling, blond young woman dressed in black with a high lace collar, but when viewed from a different angle the smiling woman’s face morphs into a hideously scarred ghoulish creature with a partially bald head. The Halloween Lenticular Wall Decoration has a lip on top with a hole in its center that allows the item to be hung. The Halloween Lenticular Wall Decoration is marketed and sold purely as a decoration to help create an eerie environment for the Halloween holiday. The applicable subheading for the Halloween Lenticular Wall Decoration 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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