N325890 N3 Ruling Active

The tariff classification of Halloween decorations from China.

Issued May 10, 2022 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted photographs and a detailed description of an article identified as item 281171, which consists of a plastic mesh bag with header card containing eight plastic spiders. The spiders measure approximately 3” (l) x 4.5” (w) x .5” (h) and are composed of a plastic material that glows in the dark. The glow-in-the-dark spiders are only marketed and sold for Halloween under the “Spooky Hollow” merchandise line and are used to decorate the home to create a scary environment.

CBP rationale

The applicable subheading for item number 281171 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

N325890 May 10, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Halloween decorations from China. Dear Mr. Kenny : In your letter dated May 4, 2022, you requested a tariff classification ruling on behalf of your client CVS Pharmacy Inc. You submitted photographs and a detailed description of an article identified as item 281171, which consists of a plastic mesh bag with header card containing eight plastic spiders. The spiders measure approximately 3” (l) x 4.5” (w) x .5” (h) and are composed of a plastic material that glows in the dark. The glow-in-the-dark spiders are only marketed and sold for Halloween under the “Spooky Hollow” merchandise line and are used to decorate the home to create a scary environment. The applicable subheading for item number 281171 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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