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 > 2000 NY Rulings > NY F83632 - NY F83678 > NY F83636

Previous Ruling Next Ruling
NY F83636

March 20, 2000

CLA-2-95:RR:NC:SP:225 F83636


TARIFF NO.: 9505.90.6000

Ms. Amy Johnson
Wal Mart Stores, Inc.
702 Southwest 8th Street
Bentonville, AR 72716-8023

RE: The tariff classification of Halloween decorations from China

Dear Ms. Johnson:

In your letter dated February 24, 2000 you requested a tariff classification ruling.

Four samples were submitted with your inquiry. Item #81375 is a “12” Luminary Bat” designed to stand on a flat surface. The article is constructed out of a black metal frame that is draped with black nylon material. In the center of the bat’s skeleton is a small electric light fixture that is intended to illuminate the bat at night. The “12” Spider,” item #83510, is similarly constructed but resembles a purple spider instead of a bat.

Item #81342 is called an “18” Pyramid Shaped Orange Luminary w/Bats.” This article is composed of a black metal frame fashioned to resemble a pyramid that is draped with nylon material. The fabric is orange with a black bat design. At the top of the pyramid, the wire is sculpted in the shape of a bat, which may be used to hang the article. An electric light is incorporated within the unit.

The “15” 3-Panel Tent Light Luminary w/Bats” (windsock type) is identified as item #81359. This three-sided ornamental article is constructed of a black metal frame covered with nylon material. The fabric around three of its sides is patterned with black bats on an orange background. The top of the structure resembles a pointed roof that is covered in purple material. A black hook protrudes from the top enabling the article to be hung. Hanging below the unit are streams of textile ribbons measuring 2 ½” wide by 32” in length. A battery operated light fixture is secured inside the paneled structure. The item may be hung outdoors for use in decorating the home at Halloween.

The described items all produce a minimal amount of light for purposes of illuminating the decorative fabric of each structure. It is noted that, the light emitted is incapable of serving any kind of functional use. Your samples are being returned as requested.

In classifying the merchandise, we refer to the case of Midwest of Cannon Falls vs. U.S. 96-1271, -1279, where certain articles were determined by the court to fall within the scope of Heading 9505. Items traditionally used in celebration of and for entertainment on a given holiday qualified as a festive article provided certain requirements were met. Factors warranting consideration in making this determination included, among other things, the intended use of the product, relationship to a recognized holiday, basic physical characteristics and marketing of the merchandise. The bat, spider, pyramid and three panel luminaries are purely decorative in their use and, according to your letter, the products will be marketed and sold for Halloween. In addition, each article portrays a symbol that is clearly associated with Halloween. This office finds that all the items are designed and marketed in a manner that satisfies the requirements for the festive article provision.

The applicable subheading for the “12” Luminary Bat, 12” Spider, 18” Pyramid Luminary, and 15” Three Panel Luminary w/bat design” 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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: