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 > 1998 NY Rulings > NY B88479 - NY B88681 > NY B88519

Previous Ruling Next Ruling
NY B88519




April 30, 1998

CLA-2-95:RR:NC:SP:225/222 B88519

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 9505.90.6000

Mr. Glenn Boyer
Dynasty designs, ltd.
Box 45174
Kansas City, MO 64171

RE: The tariff classification of Christmas and Halloween Decorations from China, Malaysia or the Philippines.

Dear Mr. Boyer:

In your letter dated July 2, 1997 you requested a tariff classification ruling. We apologize for the delay, but we were awaiting the results of Customs' appeal of the Midwest of Cannon Falls Court Case.

The Christmas decorations are:

Item 60003 - Santa Face
Item 62001 - Bugs & Friends in Happy Holidays Wreath Item 62002 - TAZ the Season to be Jolly

The Halloween decorations are:

Item 70002 - Ghost
Item 72001 - Bugs in the Pumpkin (Jack-O'-Lantern) Patch Item 72001 - TAZ-O'-Lantern
The above items imported retail packed ready for sale, are plastic illuminated "3-D" forms. The molding of the plastic pushes the item out giving a "3-D" effect. The interior illumination creates a soft, neon-like glow. The goods can be used to decorate indoors or out.

The applicable subheading for items 60003 and 62001 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments; Other: Other. The rate of duty will be free.

We are unable to rule on 62002 as the issue of animals dressed in festive garb is before Headquarters at this time.

The applicable subheading for items 70002,72001 and 72002 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: 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) 466-5538.

Sincerely,

Robert B. Swierupski
Director National Commodity

Previous Ruling Next Ruling

See also: