10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of Halloween Candy Corn Trick-Or-Treaters from China.
Issued September 14, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R04880 (September 14, 2006)
Tariff classification
HTS codes: 9505.90.6000
Headings: 9505
Product description
You submitted a photograph of Halloween Candy Corn Trick-Or-Treaters identified as item number A079FA01112, which consists of six designs of plastic resin candy corns that measure approximately 4-1/2” in height x 2-1/2” in thickness. The six designs depict a vampire, a witch, a bat, a cat, a ghost and a jack-o’-lantern that are carrying jack-o’-lantern “trick-or-treat” bags and/or attired in clothing decorated with bats, spiders, skulls, the word “Boo” etc. The articles are intended as decorations for the home to help create an eerie environment for the Halloween holiday.
CBP rationale
The applicable subheading for the Halloween Candy Corn Trick-Or-Treaters identified as item number A079FA01112 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 R04880 September 14, 2006 CLA-2-95:RR:E:NC:SP:225 R04880 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 Halloween Candy Corn Trick-Or-Treaters from China. Dear Mr. Crago: In your letter dated September 11, 2006, you requested a tariff classification ruling. You submitted a photograph of Halloween Candy Corn Trick-Or-Treaters identified as item number A079FA01112, which consists of six designs of plastic resin candy corns that measure approximately 4-1/2” in height x 2-1/2” in thickness. The six designs depict a vampire, a witch, a bat, a cat, a ghost and a jack-o’-lantern that are carrying jack-o’-lantern “trick-or-treat” bags and/or attired in clothing decorated with bats, spiders, skulls, the word “Boo” etc. The articles are intended as decorations for the home to help create an eerie environment for the Halloween holiday. The applicable subheading for the Halloween Candy Corn Trick-Or-Treaters identified as item number A079FA01112 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
More rulings on the same tariff codes
The tariff classification of Halloween decorations from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a Thanksgiving decoration from China.
The tariff classification of a costume from China and Vietnam.
The tariff classification of a “Disney Princess Set” from China
The tariff classification of a costume from China and Vietnam.
Follow R04880
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.