CBP Ruling N314125 — The tariff classification of Halloween door hangers from China.

Tariff classification

Headings: 9505

Product description

You submitted photos and detailed descriptions of three items identified as door hangers. The items are made of polyester felt and feature a circular opening with a slit so the items can be slipped over door knobs to hang and be displayed. The items are marketed and sold as decorations for Halloween and are further described below. Item number 20-8201DC, measures approximately 14.25” x 7.75” x 0.25” and features the image of a witch’s legs and feet sticking up out of a steaming cauldron, displaying the phrase “The witch is in,” with bats flying overhead. Item number 20-8201DB, measures approximately 13.75” x 7” x 0.25” is shaped like a coffin and features a skull and cross bones , a spider web and the phrase “Enter if you dare.” Item number 20-8201DA, measures approximately 14” x 8.5” x 0.25”, and features the likeness of a scary black cat wearing a conical witch’s hat.

CBP rationale

The applicable subheading for the door hangers, item numbers 20-8201DC, 20-8201DB and 20-8201DA 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

N314125 August 25, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Wanda Yam Infinite Seasonal Limited Unit D106, 11/F, Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China RE: The tariff classification of Halloween door hangers from China. Dear Ms. Yam: In your letter dated August 22, 2020, you requested a tariff classification ruling. You submitted photos and detailed descriptions of three items identified as door hangers. The items are made of polyester felt and feature a circular opening with a slit so the items can be slipped over door knobs to hang and be displayed. The items are marketed and sold as decorations for Halloween and are further described below. Item number 20-8201DC, measures approximately 14.25” x 7.75” x 0.25” and features the image of a witch’s legs and feet sticking up out of a steaming cauldron, displaying the phrase “The witch is in,” with bats flying overhead. Item number 20-8201DB, measures approximately 13.75” x 7” x 0.25” is shaped like a coffin and features a skull and cross bones , a spider web and the phrase “Enter if you dare.” Item number 20-8201DA, measures approximately 14” x 8.5” x 0.25”, and features the likeness of a scary black cat wearing a conical witch’s hat. The applicable subheading for the door hangers, item numbers 20-8201DC, 20-8201DB and 20-8201DA 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. 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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