CBP Ruling N162396 — The tariff classification of “Halloween Table Décor” from China

Tariff classification

Headings: 9505

Product description

You are requesting the tariff classification on wooden “Halloween Table Décor,” item # 697373. The item, designed to stand up on a table, is available in three styles: “BOO” with a white ghost, “SPOOKY” with a Jack-O’-Lantern and “BEWARE” with a witch’s hat. The “BOO” style is composed of black wooden carved letters outlined with green sparkles and a white ghost hanging on the second letter O. The “SPOOKY” style is also made up of stylized black wooden carved letters outlined with orange glitter and a Jack-O’-Lantern in place of the second O in the word. The Jack-O’-Lantern is completely covered with orange glitter except for its mouth. The third style, “BEWARE,” is again a black wooden carved design, outlined in pink glitter, except for the letter A which is replaced by a pink glitter witch’s hat. The wood table decorations which measure approximately 3½” in height, 8¼” in width and ?” in thickness are suitable for the Halloween season. The “Halloween Table Décor” will be classified in Chapter 95 of the HTSUS. The samples will be returned, as requested by your office.

CBP rationale

The applicable subheading for the “Halloween Table Décor,” item # 697373, 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

N162396 May 6, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Aaron Cullen Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Halloween Table Décor” from China Dear Mr. Cullen: In your letter dated April 20, 2011, you requested a tariff classification ruling on behalf of CVS/Pharmacy. You are requesting the tariff classification on wooden “Halloween Table Décor,” item # 697373. The item, designed to stand up on a table, is available in three styles: “BOO” with a white ghost, “SPOOKY” with a Jack-O’-Lantern and “BEWARE” with a witch’s hat. The “BOO” style is composed of black wooden carved letters outlined with green sparkles and a white ghost hanging on the second letter O. The “SPOOKY” style is also made up of stylized black wooden carved letters outlined with orange glitter and a Jack-O’-Lantern in place of the second O in the word. The Jack-O’-Lantern is completely covered with orange glitter except for its mouth. The third style, “BEWARE,” is again a black wooden carved design, outlined in pink glitter, except for the letter A which is replaced by a pink glitter witch’s hat. The wood table decorations which measure approximately 3½” in height, 8¼” in width and ?” in thickness are suitable for the Halloween season. The “Halloween Table Décor” will be classified in Chapter 95 of the HTSUS. The samples will be returned, as requested by your office. The applicable subheading for the “Halloween Table Décor,” item # 697373, 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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