The classification of a Halloween decoration from China.
Issued June 19, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted samples of two designs of a Halloween Spooky Tree, identified as item number A079EA01235. The first design, “Black Tree Black Bats,” consists of a black artificial tree that measures approximately 18” in height, and has branches made of tightly wrapped, powder-coated flexible steel wire. These branches are adorned with hanging black bats made of polyvinyl chloride that are permanently attached to the tree limbs. Ten LED lights are also strung through the branches. The tree is attached to a metal circular base that has a battery compartment on its flip side, and houses three “AA” batteries, which are not included. When batteries are inserted and activated, the LED lights illuminate the tree, but not the surrounding area. A second design, “Purple Tree Purple Bats” is constructed the same and operates the same as the “Black Tree Black Bats” except the tree and the bats are colored purple. Although the tree itself is not a recognized festive motif, the presence of permanently attached black bats associates the article with Halloween. The Halloween Spooky Tree will be marketed and sold for Halloween and removed from store shelves after Halloween. Your samples are being returned upon your request.
CBP rationale
The applicable subheading for the Halloween Spooky Tree (“Black Tree Black Bats” and “Purple Tree Purple Bats”), identified as item number A079EA01235, 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
N221342 June 19, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International, USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The classification of a Halloween decoration from China. Dear Ms. Liu: In your letter dated June 6, 2012, you requested a tariff classification ruling. You submitted samples of two designs of a Halloween Spooky Tree, identified as item number A079EA01235. The first design, “Black Tree Black Bats,” consists of a black artificial tree that measures approximately 18” in height, and has branches made of tightly wrapped, powder-coated flexible steel wire. These branches are adorned with hanging black bats made of polyvinyl chloride that are permanently attached to the tree limbs. Ten LED lights are also strung through the branches. The tree is attached to a metal circular base that has a battery compartment on its flip side, and houses three “AA” batteries, which are not included. When batteries are inserted and activated, the LED lights illuminate the tree, but not the surrounding area. A second design, “Purple Tree Purple Bats” is constructed the same and operates the same as the “Black Tree Black Bats” except the tree and the bats are colored purple. Although the tree itself is not a recognized festive motif, the presence of permanently attached black bats associates the article with Halloween. The Halloween Spooky Tree will be marketed and sold for Halloween and removed from store shelves after Halloween. Your samples are being returned upon your request. The applicable subheading for the Halloween Spooky Tree (“Black Tree Black Bats” and “Purple Tree Purple Bats”), identified as item number A079EA01235, 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, Thomas J. Russo Director National Commodity Specialist Division
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