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 G83791 - NY G83858 > NY G83805

Previous Ruling Next Ruling
NY G83805

November 22, 2000

CLA-2-95:RR:NC:SP:225 G83805


TARIFF NO.: 9505.90.6000

Mr. Ted Conlon
Four Star International Trading Company’ Williamsburg Square
229 East Main Street, Suite 201
Milford, MA 01757

RE: The tariff classification of a Trick-or Treat Basket from China

Dear Mr. Conlon:

In your letter dated October 24, 2000, received in this office on October 27, 2000, you requested a tariff classification ruling.

The submitted article is described as a “Trick-or-Treat Candy Bag” item #23164081H. The product is made of 95% PVC and 5% nylon materials. Although referred to as a “bag” the article is constructed in similar fashion to a basket with an open top and handle. The item resembles a three dimensional witch’s head. A smiling face is stitched to the front of the basket and PVC strips are sewn around the entire opened top to resemble hair. A stylized mock-up witch’s hat with brim is erected above the hairline. This segment of PVC that extends upward cannot be used as a means of closure across the top of the basket. The item is intended for use at Halloween either for trick-or treating or as a decorative holder of candy in the home.

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 figure of a witch’s head is an accepted symbol of Halloween, a recognized holiday. The article’s construction is such, that it dedicates the products use with said holiday. Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the article is intended to be sold and used for Halloween. We therefore conclude that the instant product qualifies as a festive article of Chapter 95.

The applicable subheading for the “Trick-or-Treat Candy Bag,” item #23164081H, 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: