N240660 N2 Ruling Active

The tariff classification of Swirl Decorations from China.

Issued April 16, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted samples of two styles of twelve piece foil Swirl Decorations, identified as item number 9025771. The first style, Vampire/Bat, consists of decorative vampire bats with red eyes and fangs, and decorative fangs dripping with blood. Each decoration is attached to a swirl-shaped hanger, allowing the decoration to dangle down. The second style, Pumpkin/Spider/Ghost/Bat, consists of decorative jack-o’-lanterns, a black spider with fangs, a bat, a ghost and a skull. Each decoration is attached to a swirl-shaped hanger, allowing the decoration to dangle down. The Swirl Decorations are marketed and sold purely as decorative articles for Halloween.

CBP rationale

The applicable subheading for the Vampire/Bat and Pumpkin/Spider/Ghost/Bat styles of item number 9025771 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

N240660 April 16, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Swirl Decorations from China. Dear Ms. Aldinger: In your letter dated April 4, 2012, but received on April 11, 2013, you requested a tariff classification ruling. You submitted samples of two styles of twelve piece foil Swirl Decorations, identified as item number 9025771. The first style, Vampire/Bat, consists of decorative vampire bats with red eyes and fangs, and decorative fangs dripping with blood. Each decoration is attached to a swirl-shaped hanger, allowing the decoration to dangle down. The second style, Pumpkin/Spider/Ghost/Bat, consists of decorative jack-o’-lanterns, a black spider with fangs, a bat, a ghost and a skull. Each decoration is attached to a swirl-shaped hanger, allowing the decoration to dangle down. The Swirl Decorations are marketed and sold purely as decorative articles for Halloween. The applicable subheading for the Vampire/Bat and Pumpkin/Spider/Ghost/Bat styles of item number 9025771 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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