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 K81611 - NY R00022 > NY R00007

Previous Ruling Next Ruling
NY R00007

March 27, 2003

CLA-2-95:RR:NC:SP:225 R00007


TARIFF NO.: 9505.90.6000

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

RE: The tariff classification of decorative articles from China.

Dear Mr. Hoffacker:

In your letter dated March 20, 2003, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The photograph submitted, Item #Z17/Z07-3254/69/70, “Fabric/Wood Halloween Figurines”, consists of an assortment of three decorative articles in the shape of a three-dimensional jack-o-lantern figure, a three-dimensional ghost figure, and a three-dimensional witch figure. The jack-o-lantern figure has a pumpkin head with a jack-o-lantern face, is dressed in rustic clothes, with heavy socks and black shoes, and holds a pumpkin in the right hand and a cord attached to a jack-o-lantern in the right hand. The ghost figure has a ghost face with a long nose and is attired in a vest, baggy shorts, and curled black shoes. The figure has bare knobby legs and holds a sign that reads “Trick or Treat” in one hand and holds a pumpkin-shaped trick or treat bag in the other hand. The witch figure has a long pointed nose and wears a traditional black conical witch hat and is attired in a dress decorated with bats. The figure has a bag slung over its shoulder that is decorated with a jack-o-lantern face. The jack-o-lantern, ghost, and witch are accepted symbols of the Halloween holiday and therefore are classifiable as festive articles in Chapter 95 of the Harmonized Tariff Schedule.

The applicable subheading for Item #Z17/Z07-3254/69/70, “Fabric/Wood Halloween Figurines” (jack-o-lantern, ghost, and witch) 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: