U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-26 · Updates real-time
The tariff classification of "Giant Halloween Pals" made in Hong Kong.
PD C86506 April 28, 1998 CLA-2-95:CO:CH:D12 86506 CATEGORY; Classification TARIFF NO: 9505.90.6000; 9502.10.0010 Mr. David M. Rickert E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007-1309 RE: The tariff classification of "Giant Halloween Pals" made in Hong Kong. Dear Mr. Rickert: In your letter dated March 23, 1998, you requested a tariff classification ruling in behalf of your client, LTD Commodities Incorporated, for a five foot tall stuffed witch (WCH) and Scarecrow (SCR). Both items are made of polyfill-stuffed fabric and are poseable. The witch has a light green complexion and is wearing a tapered hat, black dress and black and green striped stockings. The scarecrow has a brown hat, a blue shirt and brown patched trousers. He has human facial features and hands. The merchandise will be cleared through the port of Chicago. Your sample is being returned under separate cover. The applicable subheading for the witch will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles, ....Other: Other". The rate of duty will be free. The applicable subheading for the scarecrow will be 9502.10.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings: Dolls....Stuffed". The rate of duty will be free. Quota is not applicable to the subject merchandise. . This ruling is being issued under the provisions of Section 117 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, Kevin Weeks Port Director Chicago, Illinois
Other CBP classification decisions referencing the same tariff code.