R01097 R0 Ruling Active

The tariff classification of a "Halloween Tombstone" assortment from China.

Issued December 7, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph of a “Halloween Tombstone” assortment identified as assortment number C079FA02822. The assortment consists of 9 styles of fake Styrofoam tombstones that measure approximately 21” in height. Each tombstone has the acronym “RIP” and depictions of a ghost and skulls, skulls, a witch flying on a broom, a bat, a gargoyle, a spider on its web, a hooded skeleton, a ghoul’s face, or the Grim Reaper, respectively. The fake tombstones will be used to decorate the home for the Halloween holiday for the purpose of creating a scary environment.

CBP rationale

The applicable subheading for the “Halloween Tombstone” assortment identified as assortment number C079FA02822 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY R01097 December 7, 2004 CLA-2-95:RR:NC:SP:225 R01097 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a “Halloween Tombstone” assortment from China. Dear Mr. Crago: In your letter dated November 23, 2004, you requested a tariff classification ruling. You submitted a photograph of a “Halloween Tombstone” assortment identified as assortment number C079FA02822. The assortment consists of 9 styles of fake Styrofoam tombstones that measure approximately 21” in height. Each tombstone has the acronym “RIP” and depictions of a ghost and skulls, skulls, a witch flying on a broom, a bat, a gargoyle, a spider on its web, a hooded skeleton, a ghoul’s face, or the Grim Reaper, respectively. The fake tombstones will be used to decorate the home for the Halloween holiday for the purpose of creating a scary environment. The applicable subheading for the “Halloween Tombstone” assortment identified as assortment number C079FA02822 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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