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 > 2003 NY Rulings > NY I89402 - NY I89450 > NY I89442

Previous Ruling Next Ruling
NY I89442

December 24, 2002

CLA-2-95:RR:NC:SP:225 I89442


TARIFF NO.: 9505.90.6000

Ms. Irene Tsiavos
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514

RE: The tariff classification of “Tree Face Decorations” and a “Gauze Mummy” from China.

Dear Ms. Tsiavos:

In your letter dated December 11, 2002, you requested a tariff classification ruling.

You submitted the following samples:

Item #8334, “Tree Face Decorations”, consists of two designs (1 happy face and 1 scary face) of a 14”decoration made of foam plastic molded to depict the bark of a tree with a face on it. It is painted brown and black with glow in the dark teeth. Both designs are imported and marketed as decorative articles to create a scary environment for the Halloween holiday.

Item #8336, “Gauze Mummy”, is a 24” mummy made of foam plastic wrapped in paper covered with torn gauze. The mummy has bulging blue painted eyeballs, brown skeleton teeth and skeleton hands made of plastic. The arms are folded across the chest and made of wire wrapped in soft foam and covered in gauze. The item is imported and marketed as a decorative article to create a scary environment for the Halloween holiday.

The applicable subheading for Item #8334, “Tree Face Decorations”, and Item #8336, “Gauze Mummy”, 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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: