The tariff classification of a textile Halloween Basket from China

N360990May 12, 2026CLA-2-63:OT:RR:NC:N3:351
CATEGORY: Classification
TARIFF NO.: 6307.90.9891; 9817.95.05
Mr. Ryan LickfeldGeodis USA LLC5101 South Broad StreetPhiladelphia, PA 19112RE: The tariff classification of a textile Halloween Basket from ChinaDear Mr. Lickfeld:In your letter dated
April 24, 2026
, you requested a tariff classification ruling on behalf of your client, CVSPharmacy, Inc. In lieu of a sample, photographs of the basket were provided with your request. Item #632314, described as a “Plush Halloween Basket,” is a textile basket designed and intended to hold andcarry treats during the Halloween season. The open-top, round-shaped basket is constructed of 100 percentpolyester knit, dyed-white, plush fabric. The basket is held to shape by an interior plastic sheet and stuffedwith 100 percent polyester fiberfill. The basket measures 6 inches in diameter and 6 inches in height with a7-inch-wide gusset and features a 1 ½ inch wide black self-fabric handle sewn on top for carrying. The frontof the basket features the face of the skeletal character “Jack Skellington” from the movie “The NightmareBefore Christmas.” It consists of two eyes composed of polyester knit plush dyed black fabric and finishedwith 100 percent polyester black staple yarn. It also consists of embroidered nostrils and a mouth composedof same polyester yarn. You state the basket will be marketed and sold during the Halloween season.You have suggested that the “Plush Halloween Basket” should be classified under subheading 6307.90.9891,Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for “Othermade-up articles, including dress patterns: Other: Other: Other: Other: Other.” We agree. The rate of dutywill be 7 percent ad valorem.You have also suggested that the “Plush Halloween Basket” should be classified under subheading9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of a three-dimensionalrepresentation of a symbol or motif clearly associated with a specific holiday in the United States.” Weagree. Utilitarian articles in the form of three-dimensional representations of symbols clearly associated witha specific holiday (in this case Halloween) in the United States are eligible for duty-free treatment in specialprovision 9817.95.05, HTSUS, if they fall within one of the specifically enumerated tariff numbers cited inthe terms of the subheading. Subheading 6307.90 is one of the specifically enumerated tariff numbers cited
in the terms of the subheading and a skull is a recognized festive motif. Therefore, pursuant to StatisticalNote 1 to Subchapter XVII, Chapter 98, the applicable secondary subheading for the “Plush HalloweenBasket” will be 9817.95.05, HTSUS, which provides for “Utilitarian articles in the form of athree-dimensional representation of a symbol or motif clearly associated with a specific holiday in the UnitedStates.” The rate of duty will be Free.The duties cited above are current as of this ruling’s issuance. 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 providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS.Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.The holding set forth above applies only to the specific factual situation and merchandise description asidentified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Kristine Dodge at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division