N314242 N3 Ruling Active

The tariff classification of wall hanging decorations from China.

Issued September 23, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph and detailed description of an item identified as a Halloween wall decoration, item number 211-7042D18, which consists of a textile wall hanging printed with the phrase “Trick or Treat,” with images of bats , spiders and a jack-o’-lantern. The item is constructed of a polyester textile fabric attached to a bamboo rod with a hanger made of jute twine. The item measures approximately 18" x 12.75" x 0.375." The item is marketed and sold exclusively as a decoration for Halloween. You submitted a second a photograph and detailed description of a second item also identified as a Halloween wall decoration, item number 211-7039D, which consists of a textile wall hanging printed with the phrase “Trick or Treat,” with images of scary flying bats against a crescent moon. The item is constructed of linen textile fabric with wood-look fiberboard top and bottom rails and a jute rope hanger. The item measures approximately 14.25" x 9.75" x 0.25." The item is marketed and sold exclusively as a decoration for Halloween.

CBP rationale

The applicable subheading for the wall hanging decorations, item number 211-7042D18 and 211-7039D 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

N314242 September 23, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Wanda Yam Infinite Seasonal Limited Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China RE: The tariff classification of wall hanging decorations from China. Dear Ms. Yam: In your letter dated August 27, 2020, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as a Halloween wall decoration, item number 211-7042D18, which consists of a textile wall hanging printed with the phrase “Trick or Treat,” with images of bats , spiders and a jack-o’-lantern. The item is constructed of a polyester textile fabric attached to a bamboo rod with a hanger made of jute twine. The item measures approximately 18" x 12.75" x 0.375." The item is marketed and sold exclusively as a decoration for Halloween. You submitted a second a photograph and detailed description of a second item also identified as a Halloween wall decoration, item number 211-7039D, which consists of a textile wall hanging printed with the phrase “Trick or Treat,” with images of scary flying bats against a crescent moon. The item is constructed of linen textile fabric with wood-look fiberboard top and bottom rails and a jute rope hanger. The item measures approximately 14.25" x 9.75" x 0.25." The item is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for the wall hanging decorations, item number 211-7042D18 and 211-7039D 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 item numbers 211-7042A18 and 211-7039B without samples. Please provide fiber content and the construction of these wall hangings. Please identify each production step required to produce this item including at what point in the process the printing is applied. Please detail how the printing is applied. 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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