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 H80974 - NY H81051 > NY H80995

Previous Ruling Next Ruling
NY H80995





June 8, 2001

CLA-2-95:RR:NC:SP:225 H80995

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Ms. Donna M. Dion
CVS Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a Halloween decoration from China

Dear Ms. Dion:

In your letter dated May 8, 2001, received in this office on May 10, 2001, you requested a tariff classification ruling.

A sample of the “Blinking Cat Jumping Out of a Jack-O-Lantern”, item #116787, was submitted with your inquiry. The article is a plastic molded representation of a jack-o-lantern that measures approximately 7” in height. The orange jack-o-lantern has black eyes, a nose and a mouth that are shaped to give the appearance of being carved out. At the top, where the stem protrudes, is a black cat appearing to be jumping out from inside the jack-o-lantern. The only visible features of the cat are his head and two front paws. The article incorporates a battery compartment underneath the jack-o-lantern with an on/off switch. When turned on, a light blinks inside the unit. According to your letter, the article will be marketed for Halloween.

This office finds that the holiday decoration is designed and marketed in a manner, which satisfies all requirements for the festive article provision. Your sample is being returned as requested.

The applicable subheading for the “Blinking Cat Jumping Out of a Jack-O-Lantern”, item #116787, 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: