U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-27 · Updates real-time
The tariff classification of Halloween Garland from Taiwan
NY 863098 June 4, 1991 CLA-2-95:S:N:N3D:225 863098 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Mona Webster Target Stores 33 South Sixth Street P. O. Box 1392 Minneapolis, Minn. 55440-1392 RE: The tariff classification of Halloween Garland from Taiwan Dear Ms. Webster: In your letter dated May 5, 1991 you requested a tariff classification ruling. The item, style H3291H, is a 25 foot PVC Halloween Garland in three styles; pumpkin, white ghost and black ghost. The applicable subheading for the Halloween Garland will be 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. The duty rate will be 4 percent ad valorem This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport