10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of decorative shelf sitters from China.
Issued December 4, 2017 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N292226 (December 4, 2017)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
The first style depicts a frightening, bandage wrapped mummy wearing a top hat and bow tie. The item measures approximately 17 inches in length and is comprised of a stuffed textile head, body and arms. It also has plastic bead legs strung on a plastic cord and bulging bloodshot eyes. The second style depicts a smiling witch with green skin and curly hair, wearing a dress and witch hat. It measures approximately 17 inches in length and is comprised of a stuffed textile head, body and arms. It also has plastic bead legs strung on a plastic cord and bulging, bloodshot eyes. The Halloween Mummy and Witch Shelf Sitters will be marketed and sold only for Halloween.
CBP rationale
The applicable subheading for SKU # DG-IH003 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
N292226 December 4, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cheryl Barnes Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of decorative shelf sitters from China. Dear Ms. Barnes: In your letter dated November 17, 2017, you requested a tariff classification ruling. The sample submitted, identified as the Halloween Mummy and Witch Shelf Sitters, SKU # DG-IH003, consists of two styles of decorative shelf sitters. The first style depicts a frightening, bandage wrapped mummy wearing a top hat and bow tie. The item measures approximately 17 inches in length and is comprised of a stuffed textile head, body and arms. It also has plastic bead legs strung on a plastic cord and bulging bloodshot eyes. The second style depicts a smiling witch with green skin and curly hair, wearing a dress and witch hat. It measures approximately 17 inches in length and is comprised of a stuffed textile head, body and arms. It also has plastic bead legs strung on a plastic cord and bulging, bloodshot eyes. The Halloween Mummy and Witch Shelf Sitters will be marketed and sold only for Halloween. The applicable subheading for SKU # DG-IH003 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow N292226
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.