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N121837 N1 Ruling Active

The tariff classification of a Witch Halloween Wooden Wall Plaque from China.

Issued September 9, 2010 by U.S. Customs and Border Protection.

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N1 N121837 (September 9, 2010)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph and descriptive information regarding a Witch Halloween Wooden Wall Plaque identified as item number A079FA03452. The article is a wooden wall plaque that measures approximately 8-1/4” in height x 12” in length x ½” in thickness and depicts a green-faced witch riding a broom against an orange moon background. The witch is attired in a cone-shaped, wide-brimmed black hat, black cape and pointed, curled-toed shoes. She has green hands, big eyes and a wide-mouthed grin full of uneven teeth. To the left of the witch, are the words, “Some of my best friends are witches.” Below these words are bat creatures with big, yellow eyes. The plaque has an attached metal wire hangar on top for hanging the plaque as a wall decoration. The Witch Halloween Wooden Wall Plaque is marketed and sold purely as a decoration for the Halloween holiday.

CBP rationale

The applicable subheading for the Witch Halloween Wooden Wall Plaque identified as item number A079FA03452 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

N121837 September 9, 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 Witch Halloween Wooden Wall Plaque from China. Dear Mr. Crago-Edwards: In your letter dated September 3, 2010, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a Witch Halloween Wooden Wall Plaque identified as item number A079FA03452. The article is a wooden wall plaque that measures approximately 8-1/4” in height x 12” in length x ½” in thickness and depicts a green-faced witch riding a broom against an orange moon background. The witch is attired in a cone-shaped, wide-brimmed black hat, black cape and pointed, curled-toed shoes. She has green hands, big eyes and a wide-mouthed grin full of uneven teeth. To the left of the witch, are the words, “Some of my best friends are witches.” Below these words are bat creatures with big, yellow eyes. The plaque has an attached metal wire hangar on top for hanging the plaque as a wall decoration. The Witch Halloween Wooden Wall Plaque is marketed and sold purely as a decoration for the Halloween holiday. The applicable subheading for the Witch Halloween Wooden Wall Plaque identified as item number A079FA03452 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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