The tariff classification of a cheesecloth banner decoration from China.
Issued July 15, 2019 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a sample, identified as style number OEM20-0116, NBC Cheesecloth Banner Decoration, which is a “Nightmare Before Christmas” banner made of polyester woven mesh, with attached hanging letters made of polyester non-woven fabric and paper. The banner measures approximately 36” in length, and the attached letters form the word “SPOOKY.” The letter S in the word SPOOKY is accentuated with a jack-o’-lantern, the two letter OO’s are in the shape of Jack Skellington skulls, and the letter K is famed by a spider web with a hanging spider. Also included are three decorative plastic black spiders that have tiny spikes on their underside which allows them to be pinned to the banner, and scary Nightmare Before Christmas stickers designed to adhere to, and accent, the banner.
CBP rationale
The applicable subheading for style number OEM20-0116 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
N305053 July 15, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a cheesecloth banner decoration from China. Dear Ms. Benedetto: In your letter dated June 25, 2019, you requested a tariff classification ruling. You submitted a sample, identified as style number OEM20-0116, NBC Cheesecloth Banner Decoration, which is a “Nightmare Before Christmas” banner made of polyester woven mesh, with attached hanging letters made of polyester non-woven fabric and paper. The banner measures approximately 36” in length, and the attached letters form the word “SPOOKY.” The letter S in the word SPOOKY is accentuated with a jack-o’-lantern, the two letter OO’s are in the shape of Jack Skellington skulls, and the letter K is famed by a spider web with a hanging spider. Also included are three decorative plastic black spiders that have tiny spikes on their underside which allows them to be pinned to the banner, and scary Nightmare Before Christmas stickers designed to adhere to, and accent, the banner. You state that you are the authorized licensee for the Nightmare Before Christmas line of merchandise. The NBC Cheesecloth Banner Decoration will be advertised, marketed and sold only as a decoration for Halloween. The applicable subheading for style number OEM20-0116 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
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