N317112 N3 Ruling Active

The tariff classification of a Halloween wall hanging decoration from China.

Issued February 1, 2021 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 the Licensed Nightmare Before Christmas MDF Halloween Wall Decoration, item number W38393, which consists of a flat wall hanging plaque decoration made primarily of medium density fiberboard (MDF) measuring approximately 16.375" X 0.375" X 16". The front face of the decoration features the image of the skeletal, figure of the character Jack Skellington against the background of a frightening spider web. Below the Jack figure is a banner decorated with a skull and the phrase “Misfit x Love.” The item has a hole punched at the top with a ribbon hanging loop. The item is marketed and sold as a decoration for Halloween.

CBP rationale

The applicable subheading for the Licensed Nightmare Before Christmas MDF Halloween Wall Decoration, item number W38393, 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

N317112 February 1, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc. 2041 Genesee St. Utica, NY 13501 RE: The tariff classification of a Halloween wall hanging decoration from China. Dear Ms. Benedetto: In your letter dated January 22, 2021 you requested a tariff classification ruling on behalf of your client, Seasons HK Ltd. You submitted a photograph and detailed description of an item identified as the Licensed Nightmare Before Christmas MDF Halloween Wall Decoration, item number W38393, which consists of a flat wall hanging plaque decoration made primarily of medium density fiberboard (MDF) measuring approximately 16.375" X 0.375" X 16". The front face of the decoration features the image of the skeletal, figure of the character Jack Skellington against the background of a frightening spider web. Below the Jack figure is a banner decorated with a skull and the phrase “Misfit x Love.” The item has a hole punched at the top with a ribbon hanging loop. The item is marketed and sold as a decoration for Halloween. The applicable subheading for the Licensed Nightmare Before Christmas MDF Halloween Wall Decoration, item number W38393, 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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