CBP Ruling N331175 — The tariff classification of a Halloween decoration from China.

Tariff classification

Headings: 9505

Product description

You have submitted photographs and a detailed description of an item identified as a Halloween Table Decoration, CVS item 513527 which consists of a three-dimensional decoration composed of three small medium density fiberboard (MDF) wooden boxes permanently attached in a pile from largest to the smallest on top. The top box bears the image of the skeletal character, Jack Skellington and Sally from the movie, “The Nightmare Before Christmas.” The middle box features the printed words “Love You” with an image of the character Zero the ghost-dog looking up at some flying bats. The bottom box features the printed words “To Death” surrounded by images of bats, tomb stones, a skull, bones, and a coffin. The tabletop decoration measures approximately 5.75” in height, 5.75” at its widest part and 1.5” deep. The item will be marketed and sold exclusively as a decoration for Halloween.

CBP rationale

The applicable subheading for the Halloween Table Decoration, CVS item 513527 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

N331175 March 6, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.:9505.90.6000 Mr. Joseph Kenny Geodis USA LLC One CVS Dr. Mail Code 5055Woonsocket, RI 02895 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Kenny: In your letter dated February 27, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. You have submitted photographs and a detailed description of an item identified as a Halloween Table Decoration, CVS item 513527 which consists of a three-dimensional decoration composed of three small medium density fiberboard (MDF) wooden boxes permanently attached in a pile from largest to the smallest on top. The top box bears the image of the skeletal character, Jack Skellington and Sally from the movie, “The Nightmare Before Christmas.” The middle box features the printed words “Love You” with an image of the character Zero the ghost-dog looking up at some flying bats. The bottom box features the printed words “To Death” surrounded by images of bats, tomb stones, a skull, bones, and a coffin. The tabletop decoration measures approximately 5.75” in height, 5.75” at its widest part and 1.5” deep. The item will be marketed and sold exclusively as a decoration for Halloween. The applicable subheading for the Halloween Table Decoration, CVS item 513527 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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