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 > 2007 NY Rulings > NY N004576 - NY N004635 > NY N004591

Previous Ruling Next Ruling
NY N004591




December 22, 2006

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

RE: The tariff classification of decorative articles from China.

Dear Mr. Williams:

In your letter dated December 12, 2006, you requested a tariff classification ruling.

You have submitted photographs of the following decorative articles.

Style N0153, Spinning Pirate Torso with Motor and UL Adaptor, consists of a fake three-dimensional skeleton from the torso up that is hanging from wire shackles and attired in a bandana and cloth body strips. The torso is attached to a motor that, when activated, causes the torso to spin. The torso is made of latex with polyester cloth and is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0184, Spinning Prisoner with Motor and UL Adaptor, consists of a three-dimensional skeleton with bound hands that is hanging from wire shackles and attired in shredded pants. The figure is attached to a motor that, when activated, causes the figure to spin. The figure is made of latex with polyester cloth and is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0188, 30” Spinning Bat with Motor and UL Adaptor, is a fake three-dimensional bat that measures approximately 30” in height and hangs upside down from an attached hanging loop. The bat has bared fangs and is made of latex and polyester. The bat is attached to a motor that, when activated, causes the bat to spin. The bat is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0143, 36” Fiberglass Pumpkin, is a fiberglass jack-o’-lantern that measures approximately 36” in diameter with a sinister visage. The jack-o’-lantern is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

Style N0144, 27” Fiberglass Pumpkin, is a fiberglass jack-o’-lantern that measures approximately 27” in diameter with a sinister visage. The jack-o’-lantern is intended for display as a decorative article for the home to help create a scary environment for the Halloween holiday.

The applicable subheading for style N0153, Spinning Pirate Torso with Motor and UL Adaptor, style N0184, Spinning Prisoner with Motor and UL Adaptor, style N0188, 30” Spinning Bat with Motor and UL Adaptor, style N0143, 36” Fiberglass Pumpkin, and style N0144, 27” Fiberglass Pumpkin, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), 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.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: