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R04860 R0 Ruling Active

The tariff classification of a Halloween Wall Plaque Decoration from China.

Issued September 13, 2006 by U.S. Customs and Border Protection.

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R0 R04860 (September 13, 2006)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

You submitted a photograph of a Halloween Wall Plaque Decoration identified as item number A079FA00090, which consists of two signs/plaques made of Styrofoam that measure approximately 6” in height x 19.5” in length. The first sign/plaque has a stone-like finish with the word “MORGUE.” The second sign/plaque has a silver finish with the words “HAUNTED HOUSE.” Each sign/plaque has an iron chain for hanging. Both signs/plaques are intended for use as hanging decorations for the home to help create an eerie environment for the Halloween holiday.

CBP rationale

The applicable subheading for the Halloween Wall Plaque Decoration (“MORGUE” and “HAUNTED HOUSE”) identified as item number A079FA00090 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

NY R04860 September 13, 2006 CLA-2-95:RR:E:NC:SP:225 R04860 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween Wall Plaque Decoration from China. Dear Mr. Crago: In your letter dated September 8, 2006, you requested a tariff classification ruling. You submitted a photograph of a Halloween Wall Plaque Decoration identified as item number A079FA00090, which consists of two signs/plaques made of Styrofoam that measure approximately 6” in height x 19.5” in length. The first sign/plaque has a stone-like finish with the word “MORGUE.” The second sign/plaque has a silver finish with the words “HAUNTED HOUSE.” Each sign/plaque has an iron chain for hanging. Both signs/plaques are intended for use as hanging decorations for the home to help create an eerie environment for the Halloween holiday. The applicable subheading for the Halloween Wall Plaque Decoration (“MORGUE” and “HAUNTED HOUSE”) identified as item number A079FA00090 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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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