The tariff classification of a "Haunted House" Wall Decoration from China.
Issued April 26, 2010 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You have submitted a sample of a “Haunted House” Wall Decoration constructed of 90% medium-density fiberboard (MDF), 5% iron, and 5% glitter. The decoration, identified as item number 92084R3, depicts a wooden cut-out of a haunted house, silhouetted by a large yellow full moon in the background. Three black bats, also wooden cut-outs, are affixed to the moon, as though flying towards the viewer. Beneath the haunted house are wooden cut-outs spelling the word, “Welcome”. An iron wire is attached to the article for hanging on a wall. The article will be marketed and sold as a decoration used in the home to help create a scary environment for the Halloween holiday. The sample will be returned to you as requested.
CBP rationale
The applicable subheading for item number 92084R3, “Haunted House” 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
N102163 April 26, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Tammie Oliver Kohl’s Department Stores, Inc. N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a “Haunted House” Wall Decoration from China. Dear Ms. Oliver: In your letter dated April 13, 2010, you requested a tariff classification ruling. You have submitted a sample of a “Haunted House” Wall Decoration constructed of 90% medium-density fiberboard (MDF), 5% iron, and 5% glitter. The decoration, identified as item number 92084R3, depicts a wooden cut-out of a haunted house, silhouetted by a large yellow full moon in the background. Three black bats, also wooden cut-outs, are affixed to the moon, as though flying towards the viewer. Beneath the haunted house are wooden cut-outs spelling the word, “Welcome”. An iron wire is attached to the article for hanging on a wall. The article will be marketed and sold as a decoration used in the home to help create a scary environment for the Halloween holiday. The sample will be returned to you as requested. The applicable subheading for item number 92084R3, “Haunted House” 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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