CLA-2-95 OT:RR:NC:N4:425
Mr. John Gilewski
Kohl’s Department Stores
N56 W17000 Ridegewood Drive
Menomonee Falls, WI 53051
RE: The tariff classification of Turkey Décor, Halloween Ornaments and Halloween Ceramic Décor from China.
Dear Mr. Gilewski:
In your letter dated March 31, 2011, you requested a tariff classification ruling.
You submitted samples of Turkey Décor, identified as style # YS50658-R, Halloween Ornaments, identified as style # ES20020 and Halloween Ceramic Décor, identified as style # HA11S03L.
The Turkey Décor is a three dimensional representation of a turkey that measures approximately 7-1/2” in height at the tip of its tail x 7-1/2” in length x 4-1/2” in thickness. It is constructed of a polyfoam core that is completely covered on the outside with natural materials. The greatest area, depicting the back, side and tail feathers (fully displayed), is covered with willow twigs from the narrow ends of willow branches. The head and wattle are covered in red paper, the neck is covered with natural pine cones, and the area under the tail is covered with sea grass. In addition, the turkey has artificial eyes and a plastic orange beak. Although sold for Thanksgiving, this turkey is a generic decoration that can be displayed in the home throughout the year.
The Halloween Ornaments consist of eight hanging ornaments sprayed with glitter that will be packed together ready for retail sale as a set. The ornaments depict three-dimensional representations of a gravestone decorated with the painted acronym “R.I.P.” and a painted bat; a cauldron with painted bubbling green liquid and decorated with a painted bat; the word “BOO” in orange and black painted letters; a bug-eyed green metallic spider; an owl; three stacked jack-o’-lanterns; a ghost; and a crescent moon. Each ornament has an attached silver chain for hanging as a decoration. The essential character of the set is imparted by the festive Halloween ornaments.
The Halloween Ceramic Décor consists of a decorative ceramic black bucket that measures approximately 3” in diameter that is decorated with the word “TREATS” painted in orange. At the top of the bucket, in lieu of an opening, are a molded jack-o’-lantern, candy corns, individually wrapped candy, and a swirl candy. The article is purely decorative with no opening for storage.
Your samples are being returned as you requested.
The applicable subheading for the Turkey Décor, identified as style # YS50658-R, will be 4602.19.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Of vegetable materials: Other (than of bamboo or rattan): Other (than baskets, bags, luggage, handbags or flatgoods): Of willow or wood: Wickerwork. The rate of duty will be Free.
The applicable subheading for the Halloween Ornaments, identified as style # ES20020 and the Halloween Ceramic Décor, identified as style # HA11S03L, 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division