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The tariff classification of wooden hanging decorations from China.
Issued March 27, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N262754 (March 27, 2015)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The submitted samples are two styles of wooden hanging decorations identified as Witch Hat and Boot Decor, item number 9036212. The first style, “Witch Hat”, is a conical witch hat that measures approximately 10-1/4” in height x 11” in width at the brim x ¼” in thickness. It is decorated with black wire spider webs and the painted phrase, “The Witch Is.” Next to the word “Is”, hangs a two-sided 2-1/2” x 3” wooden rectangle that has the word “IN” on one side and the word “OUT” on the other side. The rectangle can be turned to either IN or OUT to complete the phrase, “The Witch Is In/Out to indicate the status of the occupant. The second style, “Witch Boot”, is a black witch boot that measures approximately 10-1/4” in height x 11” in width at the instep x ¼” in thickness. It is decorated with black wire spider webs and the painted phrase, “I’m a Witch.” In front of the word “Witch”, hangs a two-sided 2-1/2” x 3” wooden rectangle that has the word “GOOD” on one side and the word “BAD” on the other side. The rectangle can be turned to either “GOOD” or “BAD” to complete the phrase, “I’m a Good/Bad Witch.” Both the Witch Hat and the Witch Boot have a curled wire loop for hanging on a door, and will be advertised and sold only for Halloween.
CBP rationale
The applicable subheading for item number 9036212 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
N262754 March 27, 2015 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 wooden hanging decorations from China. Dear Ms. Aldinger: In your letter dated March 6, 2015, you requested a tariff classification ruling. The submitted samples are two styles of wooden hanging decorations identified as Witch Hat and Boot Decor, item number 9036212. The first style, “Witch Hat”, is a conical witch hat that measures approximately 10-1/4” in height x 11” in width at the brim x ¼” in thickness. It is decorated with black wire spider webs and the painted phrase, “The Witch Is.” Next to the word “Is”, hangs a two-sided 2-1/2” x 3” wooden rectangle that has the word “IN” on one side and the word “OUT” on the other side. The rectangle can be turned to either IN or OUT to complete the phrase, “The Witch Is In/Out to indicate the status of the occupant. The second style, “Witch Boot”, is a black witch boot that measures approximately 10-1/4” in height x 11” in width at the instep x ¼” in thickness. It is decorated with black wire spider webs and the painted phrase, “I’m a Witch.” In front of the word “Witch”, hangs a two-sided 2-1/2” x 3” wooden rectangle that has the word “GOOD” on one side and the word “BAD” on the other side. The rectangle can be turned to either “GOOD” or “BAD” to complete the phrase, “I’m a Good/Bad Witch.” Both the Witch Hat and the Witch Boot have a curled wire loop for hanging on a door, and will be advertised and sold only for Halloween. The applicable subheading for item number 9036212 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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