N122722 N1 Ruling Active

The classification of garden stakes from China.

Issued September 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs and descriptive information regarding four designs of Halloween Garden Stakes, identified as item number A079FA03529. Each article measures approximately 36” in height by 7.5” in width and is constructed entirely of iron. 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 word, “Spooky” inside an arrow with a green-skinned witch riding a broom above it. The second design has a caped vampire standing above an arrow containing the word, “Scary”. The third design depicts a scary black cat above an arrow containing the word “Welcome”, and the final design depicts a jack-o’-lantern wearing a witch’s hat above an arrow exclaiming, “Weird”.

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

N122722 September 16, 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 September 9, 2010, you requested a tariff classification ruling. You submitted photographs and descriptive information regarding four designs of Halloween Garden Stakes, identified as item number A079FA03529. Each article measures approximately 36” in height by 7.5” in width and is constructed entirely of iron. 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 word, “Spooky” inside an arrow with a green-skinned witch riding a broom above it. The second design has a caped vampire standing above an arrow containing the word, “Scary”. The third design depicts a scary black cat above an arrow containing the word “Welcome”, and the final design depicts a jack-o’-lantern wearing a witch’s hat above an arrow exclaiming, “Weird”. 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

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