10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The classification of garden stakes from China.
Issued July 14, 2010 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N114195 (July 14, 2010)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted photographs and descriptive information regarding three designs of Halloween Garden Stakes, identified as item number A079FA03253. The garden stakes are constructed of iron letters on a wood backing which are attached to a wooden stake. Each article measures approximately 36” in height, 12-3/8” in width, and ¾” in thickness. These garden stakes are merely decorative in nature, and will be marketed and sold as decorations used around the home to help create a scary environment for the Halloween holiday. The first design depicts the phrase, “Trick or Treat” and has a black bat attached to it. The second design depicts the phrase, “Turn Back Now!” with the exclamation point dotted with a fanged spider. The third design depicts the phrase, “Boo To You!” with the exclamation point dotted with a smiling jack-o’-lantern.
CBP rationale
The applicable subheading for the Halloween Garden Stakes 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
N114195 July 14, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The classification of garden stakes from China. Dear Mr. Crago-Edwards: In your letter dated July 8, 2010, you requested a tariff classification ruling. You submitted photographs and descriptive information regarding three designs of Halloween Garden Stakes, identified as item number A079FA03253. The garden stakes are constructed of iron letters on a wood backing which are attached to a wooden stake. Each article measures approximately 36” in height, 12-3/8” in width, and ¾” in thickness. These garden stakes are merely decorative in nature, and will be marketed and sold as decorations used around the home to help create a scary environment for the Halloween holiday. The first design depicts the phrase, “Trick or Treat” and has a black bat attached to it. The second design depicts the phrase, “Turn Back Now!” with the exclamation point dotted with a fanged spider. The third design depicts the phrase, “Boo To You!” with the exclamation point dotted with a smiling jack-o’-lantern. The applicable subheading for the Halloween Garden Stakes 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
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow N114195
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.