The tariff classification of two styles of Halloween decorations from China.
Issued February 7, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted samples, identified as Walgreens Item Code 259342, are two styles of hanging decorations depicting characters from the movie, “The Nightmare Before Christmas.” The first style, “Oogie Boogie”, is a ghost-like figure comprised of a cotton canvas body with a covered Styrofoam head. The figure has large black stitches on his face and body that are used to hold him together, Styrofoam-covered poseable wire arms, and an interior plastic hoop that forms its midsection. The figure measures approximately 5 feet in height and has a nylon hanging loop attached to the head. The second style, “Jack Skellington”, is a thin, skeleton-like figure that wears a black pinstripe suit and exaggerated bat bow tie. The skeletal figure has a plastic skull, a fabric covered Styrofoam torso, plastic skeletal hands, Styrofoam-covered poseable wire arms, and plastic shoes attached to the ends of his pant legs. The figure measures approximately 6 feet in height and has a nylon hanging loop attached to his skull. Both articles have hangtags stating that they are neither usable as toys nor washable. Instead, these are insubstantial hanging decorations for Halloween that are not designed for repetitive use but marketed exclusively as hanging décor for Halloween, and removed from the store shelves immediately after Halloween. Your samples will be returned as requested.
CBP rationale
The applicable subheading for the two styles of Walgreens Item Code 259342 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
N250029 February 7, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS # 3163 Deerfield, IL 60015 RE: The tariff classification of two styles of Halloween decorations from China. Dear Mr. Vu: In your letter dated January 29, 2014, you requested a tariff classification ruling. The submitted samples, identified as Walgreens Item Code 259342, are two styles of hanging decorations depicting characters from the movie, “The Nightmare Before Christmas.” The first style, “Oogie Boogie”, is a ghost-like figure comprised of a cotton canvas body with a covered Styrofoam head. The figure has large black stitches on his face and body that are used to hold him together, Styrofoam-covered poseable wire arms, and an interior plastic hoop that forms its midsection. The figure measures approximately 5 feet in height and has a nylon hanging loop attached to the head. The second style, “Jack Skellington”, is a thin, skeleton-like figure that wears a black pinstripe suit and exaggerated bat bow tie. The skeletal figure has a plastic skull, a fabric covered Styrofoam torso, plastic skeletal hands, Styrofoam-covered poseable wire arms, and plastic shoes attached to the ends of his pant legs. The figure measures approximately 6 feet in height and has a nylon hanging loop attached to his skull. Both articles have hangtags stating that they are neither usable as toys nor washable. Instead, these are insubstantial hanging decorations for Halloween that are not designed for repetitive use but marketed exclusively as hanging décor for Halloween, and removed from the store shelves immediately after Halloween. Your samples will be returned as requested. The applicable subheading for the two styles of Walgreens Item Code 259342 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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