CLA-2-67:OT:RR:NC:N3:348
Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of foam pumpkins from China.
Dear Ms. Liu:
In your letter dated December 13, 2012, you requested a tariff classification ruling. The samples are being returned to you, as requested.
The sample submitted, Item# A079FA04786, is a Styrofoam Pumpkin that measures approximately 4-1/4” in height x 4-1/4” in diameter. The body of the pumpkin is formed in a mold and finished with glitter paint. The plastic stem is inserted and glued into the top of the pumpkin.
The submitted sample is a Halloween Styrofoam Pumpkin Decoration identified as Item# A079FA04784. The article consists of a black pumpkin that measures approximately 4-1/4” in height x 4-1/4” in diameter, and is covered in a glittery silver spider web design. Item# A079FA04784 is marketed and sold as a decoration for Halloween.
The applicable subheading for Item# A079FA04786, 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% ad valorem.
The applicable subheading for Item# A079FA04784, will be 9505.90.6000, 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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division