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 > 1999 NY Rulings > NY D88785 - NY D88838 > NY D88819

Previous Ruling Next Ruling

March 26, 1999

CLA-2-83:RR:NC:N1:113 D88819


TARIFF NO.: 8306.29.0000; 6912.00.4890

Ms. Lisa Peterson
Midwest of Cannon Falls
32057 64th Avenue
P.O. Box 20
Cannon Falls, MN 55009-0020

RE: The tariff classification of Halloween items from China

Dear Ms. Peterson:

In your letter dated February 25, 1999, you requested a tariff classification ruling.

The samples you submitted are of item #32825-5, Ghost Head Pumpkin Holder and item #32815-6, a Halloween Candy Bowl. The Pumpkin Holder is made of steel, and is a decorative stand designed to hold a jack o’ lantern. The Candy Bowl is a hexagonal earthenware bowl, about 10 inches [25.5 cm] wide at the top. It is decorated with Halloween symbols, but is not per se a symbol of the holiday.

The applicable subheading for the Pumpkin Holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments of base metal. The rate of duty will be free.

The applicable subheading for the Candy Bowl will be 6912.00.4890, Harmonized Tariff Schedule of the United States (HTS), which provides for ceramic tableware, kitchenware, other household articles and toilet articles, other, other, other, other. The rate of duty will be 9.8 percent ad valorem.

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 James Smyth at 212-637-7008.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: