CLA-2-94:OT:RR:NC:N4:433
Troy D. Crago-Edwards
Import Specialist
Atico International USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of Halloween pumpkin stands from China.
Dear Mr. Crago-Edwards:
In your letter dated December 4, 2009, you requested a tariff classification ruling. The submitted sample will be retained by this office.
A sample has been submitted for a Halloween pumpkin stand, style numbers A079FA03320 [image of Mickey Mouse] and A079FA03322 [image of Scooby Doo]. The stands consist of iron wire frames and baskets, with a spike on top onto which the pumpkin or jack-o-lantern is inserted and held in place. Also featured are wooden boards which depict the Mickey Mouse or Scooby Doo Halloween motifs. The item measures 20 inches high by 9.25 inches wide and 9.25 inches deep.
The Harmonized Commodity Description and Coding System Explanatory Notes (HCDCS) constitute the official interpretation of the Harmonized System. While not legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80. The HCDCS General Explanatory Notes to Chapter 94 state, on page XX-9403-1, the following regarding parts of this chapter:
“ ( 1 ) The heading includes furniture for: Private dwellings, hotels, etc. such as cabinets, linen chests, bread chests, log chests…pedestals, plant stands…”
Although having decorative aspects, these articles are iron, floor standing stands, with spikes on top for impaling and securing pumpkins and jack-o-lanterns. Such utilitarian articles are considered furniture of Harmonized Tariff Schedule of the United States (HTSUS) heading 9403.
The applicable subheading for the Halloween pumpkin stands, with iron wire frames and baskets, will be 9403.20.0015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other furniture and parts thereof: Other metal furniture: Household, 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 Neil H. Levy at (646) 733-3036.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division