CBP Ruling N311851 — The tariff classification of a Halloween decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and a detailed description for an item identified as the NBC Jack & Sally Figurine, Walgreens Item Code (“WIC”) 632451, which consists of an assortment of two styles, of tabletop decorations made of agglomerated stone featuring characters Jack Skellington and Sally, from the movie, “The Nightmare Before Christmas.” Both styles are said to measure approximately 12” in height and are purely decorative. This item is marketed and sold only for Halloween. The “Jack” style features the skeletal figure of Jack Skellington standing on a circular base, leaning against a broken stone wall holding a scary looking jack-o’-lantern, with another at his feet. “Tim Burton’s The Nightmare Before Christmas” appear on the base in raised letters.

CBP rationale

a scary looking jack-o’-lantern, with another at his feet. “Tim Burton’s The Nightmare Before Christmas” appear on the base in raised letters. The applicable subheading for the “Jack” style of the NBC Jack & Sally Figurine, Walgreens Item Code (“WIC”) 632451 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 the World Wide Web at https://hts.usitc.gov/current. We are unable to rule on the “Sally” style figurine of the NBC Jack & Sally Figurine, Walgreens Item Code (“WIC”) 632451, without additional information. Please provide the following information regarding the “Sally” style. You state that the Sally figurine is made of agglomerated stone. Is the stone component made entirely of material which was naturally derived from the earth? If so, indicate the precise geological identity of the stone or mineral material (e.g., granite, gabbro, gneiss, basalt, syenite, marble, limestone, serpentine, etc.). Please identify the source (e.g., the name and location of the quarry or mine) and method of derivation of the stone. Please also identify the binding material (e.g., cement, plastic, resin, lime, glue, etc.). Please provide a breakdown of all components by weight and value, and indicate whether the stone/mineral material and the binding material are uniformly agglomerated throughout the body of the article. Please provide all three dimensions (length, width, and height).

Full text

N311851 June 2, 2020 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 a Halloween decoration from China. Dear Mr. Vu: In your letter dated May 16, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description for an item identified as the NBC Jack & Sally Figurine, Walgreens Item Code (“WIC”) 632451, which consists of an assortment of two styles, of tabletop decorations made of agglomerated stone featuring characters Jack Skellington and Sally, from the movie, “The Nightmare Before Christmas.” Both styles are said to measure approximately 12” in height and are purely decorative. This item is marketed and sold only for Halloween. The “Jack” style features the skeletal figure of Jack Skellington standing on a circular base, leaning against a broken stone wall holding a scary looking jack-o’-lantern, with another at his feet. “Tim Burton’s The Nightmare Before Christmas” appear on the base in raised letters. The applicable subheading for the “Jack” style of the NBC Jack & Sally Figurine, Walgreens Item Code (“WIC”) 632451 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 the World Wide Web at https://hts.usitc.gov/current. We are unable to rule on the “Sally” style figurine of the NBC Jack & Sally Figurine, Walgreens Item Code (“WIC”) 632451, without additional information. Please provide the following information regarding the “Sally” style. You state that the Sally figurine is made of agglomerated stone. Is the stone component made entirely of material which was naturally derived from the earth? If so, indicate the precise geological identity of the stone or mineral material (e.g., granite, gabbro, gneiss, basalt, syenite, marble, limestone, serpentine, etc.). Please identify the source (e.g., the name and location of the quarry or mine) and method of derivation of the stone. Please also identify the binding material (e.g., cement, plastic, resin, lime, glue, etc.). Please provide a breakdown of all components by weight and value, and indicate whether the stone/mineral material and the binding material are uniformly agglomerated throughout the body of the article. Please provide all three dimensions (length, width, and height). 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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