United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2001 NY Rulings > NY G82935 - NY G83578 > NY G82951

Previous Ruling Next Ruling
NY G82951




November 27, 2000

CLA-2-95:RR:NC:SP:225 G82951

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Pilar Dorfman
E. Besler & Company
115 Martin Lane
Elk Grove Village, IL 60007-1309

RE: The tariff classification of Halloween decorations from China

Dear Ms. Dorfman:

In your letter dated October 24, 2000, received in this office on November 2, 2000, you requested a tariff classification ruling on behalf of LTD Commodities, Inc.

You have submitted three samples and advertising literature for the “Pumpkin Decorating Kit.” Each kit contains several screen-printed wooden pieces resembling a head, paws, tail, legs, etc. The pieces are individually mounted onto a long metal prong to enable insertion into a pumpkin (not included). The kits come in three styles depicting a black cat, ghost and black spider. Each item contains the appropriate pieces necessary to complete the character for which it was designed. Instructions direct the user to insert the appendages into a real pumpkin in order to transform the item into a Halloween decoration.

Items traditionally used in celebration of and for entertainment on a given holiday may qualify as a festive article provided certain requirements are met. Factors warranting consideration in making this determination include, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The "Pumpkin Decorating Kit" is purely decorative in its use and according to your letter, the item will be marketed and sold for Halloween. The act of transforming a pumpkin into characters that are associated with Halloween for display purposes is indicative of the item’s use with the holiday. This office finds that the product is designed and marketed in a manner that satisfies all requirements for the festive article provision. Your samples are being returned as requested.

The applicable subheading for the “Pumpkin Decorating Kit,” 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 J. Wong at 212-637-7028.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: