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R04961 R0 Ruling Active

The tariff classification of a Halloween spider decoration from the Philippines.

Issued September 29, 2006 by U.S. Customs and Border Protection.

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R0 R04961 (September 29, 2006)

Tariff classification

HTS codes: 9505.90.6000

Headings: 9505

Product description

The submitted photograph depicts a Halloween Spider Decoration identified as item number A079FA00325. It is composed of 40 percent natural bilaong seed, 30 percent iron wire and 30 percent abaca. The black spider measures 6 inches by 4.5 inches by 3 inches. This decoration is intended for sale to retail stores for their clients for and during the Halloween holiday.

CBP rationale

The applicable subheading for the Halloween Spider Decoration identified as item number A079FA00325 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 R04961 September 29, 2006 CLA-2-95:RR:E:NC:SP:225 R04961 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 spider decoration from the Philippines. Dear Mr. Crago: In your letter dated September 25, 2006, you requested a tariff classification ruling. The submitted photograph depicts a Halloween Spider Decoration identified as item number A079FA00325. It is composed of 40 percent natural bilaong seed, 30 percent iron wire and 30 percent abaca. The black spider measures 6 inches by 4.5 inches by 3 inches. This decoration is intended for sale to retail stores for their clients for and during the Halloween holiday. The applicable subheading for the Halloween Spider Decoration identified as item number A079FA00325 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.   Articles classifiable under subheading 9505.90.6000, HTSUS, that are products of the Philippines are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP." 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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