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The tariff classification of Halloween decorations from China.
Issued November 9, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N234996 (November 9, 2012)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a photograph and descriptive information regarding your Witch Hat and Witch Boot Asst, identified as item number A079AA02384. The Witch Hat measures 23” in height and the Witch Boot measures 20” in height. Both are black velvet with a silver glitter spider web pattern and clear electric lights. The Witch Hat and Boot are composed of 50% fabric, 20% iron wire, 15% electric copper wire, 10% PVC and 5% light bulbs. The Witch Hat and Witch Boot Asst is UL listed for indoor and outdoor use. The Witch Hat and Witch Boot are intended as Halloween decorations to adorn the home and create a spooky atmosphere for the Halloween holiday.
CBP rationale
The applicable subheading for the Witch Hat and Witch Boot Asst 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
N234996 November 9, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews Avenue Fort Lauderdale, Florida 33301 RE: The tariff classification of Halloween decorations from China. Dear Ms. Liu: In your letter dated November 2, 2012, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding your Witch Hat and Witch Boot Asst, identified as item number A079AA02384. The Witch Hat measures 23” in height and the Witch Boot measures 20” in height. Both are black velvet with a silver glitter spider web pattern and clear electric lights. The Witch Hat and Boot are composed of 50% fabric, 20% iron wire, 15% electric copper wire, 10% PVC and 5% light bulbs. The Witch Hat and Witch Boot Asst is UL listed for indoor and outdoor use. The Witch Hat and Witch Boot are intended as Halloween decorations to adorn the home and create a spooky atmosphere for the Halloween holiday. The applicable subheading for the Witch Hat and Witch Boot Asst 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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