CLA-2-95:OT:RR:NC:N4:425
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of Styrofoam pumpkins from China.
Dear Ms. Liu:
In your letter dated November 26, 2012, you requested a tariff classification ruling.
You submitted a sample of a Halloween Styrofoam Pumpkin Decoration, item number A079fA04664. You indicated that there are three designs available and provided photographs of: Skull, identified as A; Owl, identified as B; and Spider, identified as C. Although you state the decorative pumpkins are composed of 95% Styrofoam and 5% plastic, we note that the pumpkin stem is made of fabric. Each pumpkin is painted black and decorated with glued on faux plastic gems and designs in silver paint from which each pumpkin’s identifying name is derived. The pumpkins measure approximately 6” x 6”.
Pumpkin A, Skull, is decorated with skulls and bats which are recognized symbols of Halloween. Pumpkin C, Spider, is decorated with spiders and spider webs, which are also recognized symbols of Halloween. Pumpkin B, Owl, is decorated with an owl perched on a branch. Although you include the Owl Pumpkin as one of your Halloween Styrofoam Pumpkin Decorations, the owl is not specifically related to the celebration of Halloween.
The applicable subheading for the Halloween Styrofoam Pumpkin Decorations, identified as Pumpkin A, Skull, and Pumpkin C, Spider, 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.
The applicable subheading for the Halloween Styrofoam Pumpkin Decoration, identified as Pumpkin B, Owl, will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: of plastics: assembled by binding with flexible materials such as wire, paper, textile materials or foil, or by gluing or by similar methods. The rate of duty will be 8.4 percent ad valorem.
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,
Thomas J. Russo
Director
National Commodity Specialist Division