R04880 R0 Ruling Active

The tariff classification of Halloween Candy Corn Trick-Or-Treaters from China.

Issued September 14, 2006 by U.S. Customs and Border Protection.

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

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