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 H83535 - NY H83594 > NY H83580

Previous Ruling Next Ruling
NY H83580

August 10, 2001

CLA-2-95:RR:NC:SP:225 H83580


TARIFF NO.: 9505.90.6000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of yard decorations for St. Patrick’s Day from China

Dear Mr. Hoffacker:

In your letter dated July 20, 2001 you requested a tariff classification ruling on behalf of Big Lots Stores (formerly Consolidated Stores), Inc.

The articles under review are referred to as “30” St. Patrick’s Day Yard Signs” item #14373008D. You have submitted a photo of the yard signs, which are made of wood and are decorated for use on St. Patrick’s Day. One of the signs depicts a leprechaun whose body is hidden behind a large green shamrock that he appears to be holding. The phrase “Happy St. Patrick’s Day” is painted inside the shamrock in white lettering. The leprechaun is portrayed waving with one hand while holding a shamrock in the other hand.

The second style from this assortment is similar to the first in that a different leprechaun is portrayed holding a large shamrock in front of his body. The leprechaun’s head arms and feet are visible around the shamrock. As the leprechaun appears to be waving with one hand, he holds a green shamrock with a sign in the opposite hand that reads “Best O’Luck”.

Both yard signs are designed with a long stake for insertion into the ground. They are intended for use as decorations on St. Patrick’s Day.

Each of the signs portrays a symbol that is clearly associated with St. Patrick’s Day (the leprechaun and shamrock). Furthermore, the expectation of the ultimate purchaser, the channel of trade and the environment of sale all indicate that the items are intended to be sold and used in conjunction with said holiday. Therefore, we find that the subject merchandise satisfies the requirements for the festive article provision

The applicable subheading for the “30” St. Patrick’s Day Yard Signs” 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: