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The tariff classification of two Halloween decorations from China, Taiwan, Vietnam, India, Indonesia, and Bangladesh.
Issued November 8, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N322583 (November 8, 2021)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted photographs and a detailed description of an assortment of items identified as Halloween Gnomes. You refer to these decorations as gnomes, they are all constructed of polyester textile and a sandbag ballast. Item 330807-A is a spooky figurine measuring approximately 7” x 5”x 15,” and is attired in a tall, cone-shaped hat that features the prominent visage of a scary howling ghost. Item 330807-B is an assortment of two styles of a shelf sitting figurine with hanging legs that measures approximately 5” x 3.5” x 15,” and is also attired in a tall, cone-shaped hat that features the prominent visage of a jack-o’-lantern. Both styles are identical except for color. In your letter
CBP rationale
The applicable subheading for items 330807-A and 330807-B, 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
N322583 November 8, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lesa Hubbard JC Penney 2401 S. Stemmons Freeway Lewisville, TX 75067 RE: The tariff classification of two Halloween decorations from China, Taiwan, Vietnam, India, Indonesia, and Bangladesh. Dear Ms. Hubbard: In your letter dated November 2, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an assortment of items identified as Halloween Gnomes. You refer to these decorations as gnomes, they are all constructed of polyester textile and a sandbag ballast. Item 330807-A is a spooky figurine measuring approximately 7” x 5”x 15,” and is attired in a tall, cone-shaped hat that features the prominent visage of a scary howling ghost. Item 330807-B is an assortment of two styles of a shelf sitting figurine with hanging legs that measures approximately 5” x 3.5” x 15,” and is also attired in a tall, cone-shaped hat that features the prominent visage of a jack-o’-lantern. Both styles are identical except for color. In your letter you state the items are marketed and sold only as decorations for Halloween. The applicable subheading for items 330807-A and 330807-B, 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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