N272044 N2 Ruling Active

The tariff classification of a Spooky Sign Assortment from China.

Issued February 11, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs of a Spooky Sign Assortment identified as SKU 17102601. The first photograph depicts a Styrofoam sign with an image of a scary skull that is framed by the words “TURN BACK” in dripping glitter letters. The sign has an attached hanging cord on top. The second photograph depicts a Styrofoam sign with an image of a scary skull and crossbones that is framed by the words “DEAD END” in dripping glitter letters. The sign has an attached hanging cord on top. These decorations will be advertised, marketed and sold only for Halloween, and will be imported in packaging featuring a spider and web design and the words “Spooky Sign.”

CBP rationale

The applicable subheading for the “Dead End” and “Turn Back” designs of the Spooky Sign Assortment will be 9505.90.6000, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

N272044 February 11, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Elizabeth Kessens Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Spooky Sign Assortment from China. Dear Ms. Kessens: In your letter dated January 8, 2016, you requested a tariff classification ruling. You submitted photographs of a Spooky Sign Assortment identified as SKU 17102601. The first photograph depicts a Styrofoam sign with an image of a scary skull that is framed by the words “TURN BACK” in dripping glitter letters. The sign has an attached hanging cord on top. The second photograph depicts a Styrofoam sign with an image of a scary skull and crossbones that is framed by the words “DEAD END” in dripping glitter letters. The sign has an attached hanging cord on top. These decorations will be advertised, marketed and sold only for Halloween, and will be imported in packaging featuring a spider and web design and the words “Spooky Sign.” The applicable subheading for the “Dead End” and “Turn Back” designs of the Spooky Sign Assortment will be 9505.90.6000, 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/. We are unable to rule on the “Beware” design as similar classification issues are before the Court of International Trade. See, for example, Russ Berrie & Co. v. United States, Court No. 93-00391. When this court case is resolved, you may resubmit this sample for a ruling. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division

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