Tariff Classification of Hallowe'en Wreath

On March 12, 2026, U.S. Customs and Border Protection issued Binding Ruling Letter N3589105.

The product under consideration is described as a decorative Halloween wreath. This wreath features black and dark purple leaves and flowers, purple pumpkins, and a black snake all attached to the molded black base. The pumpkins, snake, and base are all made from plastic. The leaves and flowers are constructed from polyester fabric. You indicate the wreath has elements bound together with wire and that glue was used for its assembly. It has a diameter of approximately 24 inches.

The importer suggested that the correct classification for this item is 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), as a Halloween decoration. CBP notes that this product has no recognized festive motifs that would limit its use only to Halloween. As such, CBP finds this wreath is more appropriately classified under heading 6702. At the subheading level, CBP holds the opinion the polyester fabric leaves and flowers would impart the essential character to this composite good. The classification for this decorative artificial wreath will be 6702.90.3500, HTSUS, which provides for “[a]rtificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: [o]f other materials: [o]ther: [o]f man-made fibers.” The column one, general rate of duty is 9 percent ad valorem.

New Customs Ruling Relating to the Classification of "Festive Articles'

In New York Ruling (NY) N325599, dated April 27, 2022, CBP classified an inflatable Olaf snowman with a sprig of holly leaves and red berries on its scarf in heading 6307, HTSUS, specifically in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” CBP has reviewed NY N325599 and has determined the ruling letter to be in error. It is now CBP’s position that an inflatable Olaf snowman with a sprig of holly leaves and red berries on its scarf is properly classified, in heading 9505, HTSUS, specifically in subheading 9505.10.25, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas Ornaments: Other.

Read more in CUSTOMS BULLETIN AND DECISIONS, VOL. 58, NO. 20, MAY 22, 2024

Proposed Revocation of One Ruling Letter and Proposed Revocation of Treatment Relating to The Tariff Classification of Inflatable Olaf Figure with Holly Berry Motif

In Custum Bulletin Vol. 57, No. 19, beginning on page 7, Proposed Revocation of One Ruling Letter and Proposed Revocation of Treatment Relating to The Tariff Classification of Inflatable Olaf Figure with Holly Berry Motif.

In NY N325599, CBP classified an inflatable lawn ornament in the form of Olaf that has a stocking hat and a snowflake pattern scarf that has three holly leaves and three red berries on it in subheading 6307.90.98, HTSUS. The lawn ornament is marketed and used as a lawn decoration used for decoration for the Christmas holiday season.

CBP has reviewed NY N325599, and has determined the ruling letter is in error. CBP now proposes to classify the lawn ornament in NY N325599 in subheading 9505.10.40, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Other: Of plastics.”

Through the years there have been several rulings, reversals of rulings, and even litigation around the question of when is merchandise a textile article, typically subject to import duty, or a "festive article," typically duty-free. It is unusual for CBP to reverse a ruling that imposed the textile tariff.

Duty-free Festival Article Ruling Reversed, Now Determined to be Wearing Apparel with Duty of 14.%

In New York Ruling Letter (“NY”) N025677, dated May 2, 2008, CBP classified two belts in heading 9505, HTSUS, specifically in subheading 9505.90.60, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” Rate of duty ZERO. CBP has reviewed NY N025677 and has determined the ruling letter to be in error.

It is now CBP’s position that the two belts are properly classified, in heading 6117, HTSUS, or heading 6217, HTSUS, depending on whether the backing fabric is knit or not knit. If the backing fabric is knit, then the subject belts are classified in subheading 6117.80.95, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” Rate of Duty 14.6%. If the backing fabric is not knit, then the subject belts are classified in subheading 6217.10.95, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.” Rate of Duty 14.6%.

Read more in Customs Bulletin VOL. 56, NO. 16, APRIL 27, 2022, beginning on Page 50.

Proposed Modification of Ruling Letter Relating to the Classification of Belts

In NY N025677, CBP classified two belts in heading 9505, HTSUS, specifically in subheading 9505.90.60, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” Rate of duty ZERO.

CBP has reviewed NY N025677 and has determined the ruling letter to be in error. It is now CBP’s position that the two belts are properly classified, in heading 6117, HTSUS, or heading 6217, HTSUS, depending on whether the backing fabric is knit or not knit. If the backing fabric is knit, then the subject belts are classified in subheading 6117.80.95, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” Rate of duty 14.6%. If the backing fabric is not knit, then the subject belts are classified in subheading 6217.10.95, HTSUS, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other.” Rate of Duty 14.6%.

Comments must be received on or before April 1, 2022.

Read more HERE, beginning on Page Six.

Proposed Revocation of CBP "Festive Articles" Footwear Determination

On August 4, 2021, U.S. Customs and Border Protection issed (Customs Bulletin Vol. 55, No. 30) Proposed Revocation of One Ruling Letter and Proposed Revocation af Treatment Relating to the Tariff Classification of Three “Power Ranger” Costume Accessory Sets.

In NY M82946, CBP classified three “Power Ranger” Costume Accessory Sets in heading 9505, HTSUS, specifically in subheading 9505.90.60, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” CBP has reviewed NY M82946 and has determined the ruling letter to be in error. It is now CBP’s position that three “Power Ranger” Costume Accessory Sets are properly classified, in heading 6406, HTSUS, specifically in subheading 6406.90.15, HTSUS, which provides for “Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable insoles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials.”

The question of whether imported merchandise is a "festive article" duty-free under a Heading 9505 provision or an apparel, textile, or footwear article, subject to the import duties applicable to goods of chapters 61 through 64, has been the subject of litigation, Customs rulings and ruling reversals. Clients of Agathon Associates can read more at www.agathonassociates.com/textile-pri/festive-articles/.

Cartoon Character Gloves Are Dutiable as Wearing Apparel, Says Customs.

In NY B871119, dated July 8, 1997, and NY N006668, dated February 14, 2007, CBP classified gloves and a mitt in heading 9505, HTSUS, specifically in subheading 9505.90.60, HTSUS (rate of duty ZERO), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." CBP has reviewed the rulings and has determined the ruling letters to be in error. It is now CBP’s position that the gloves and a mitt are properly classified, in heading 6116, HTSUS, specifically in subheading 6116.93.88, HTSUS (rate of duty 18.6%), which provides for "Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Without fourchettes."

The cartoon hands classified in NY N006668 are an oversized pair of “cartoon hand” style gloves, 12″ wide and 11″ in length, with one thumb and three fingers made from 100 percent polyester knit fabric and stuffed with foam. It also allows for the insertion of the thumb and separate insertion of the fingers.

CBP's reasoning in this case can be viewed at CUSTOMS BULLETIN AND DECISIONS, VOL. 53, NO. 39, OCTOBER 30, 2019

The question of whether imported merchandise is a "festive article" duty-free under a Heading 9505 provision or an article of wearing apparel or a textile article, subject to the import duties applicable to goods of chapters 61 through 63, has been the subject of litigation, Customs rulings and ruling reversals. Clients of Agathon Associates can read more at www.agathonassociates.com/textile-pri/festive-articles/.

Santa's Not So Jolly After Seeing His U.S. Customs Bill

On October 31, 2017, Mark A. Barnett, issued his opinion in RUBIES COSTUME CO., Plaintiff, v. UNITED STATES, Defendant. (See Customs Bulletin Vol. 51 No. 46. pages 69-96.)

"In this case, the court addresses the issue of the proper classification of a Santa Claus costume. Is it a 'festive article' entitled to duty free treatment, or is it fancy dress, of textile, akin to wearing apparel, dutiable at the rates applicable to the particular parts of the costume? Application of classification principles in this case (the General Rules of Interpretation, which direct the court to apply the terms of the Harmonized Tariff Schedule, and relevant judicial precedent) leads to a finding that, while flimsy and non-durable costumes (whether for Halloween, Christmas, or any other holiday) generally receive duty free treatment as festive articles, and non-flimsy, durable Christmas sweaters may also receive duty free treatment as festive articles (because they are not fancy dress), a relatively well-made, durable, dry clean only Santa Claus costume constitutes fancy dress, of textile, and is, therefore, excluded from classification as a festive article."

There is quite a bit at stake in this case, as Rubie's suggested classification would have resulted in zero import duty, while the court's opinion, if it stands, will result in import duties as high as 32%.

Rubie Costume and the U.S. government have been arguing over classification of Hallowe'en and other seasonal costumes for at least 20 years. Clients of Agathon Associates can read more at http://www.agathonassociates.com/textile-pri/festive-articles/index.htm. You will need to enter your username and password. If you do not know your username and password email David Trumbull at david@agathonassociates.com.

REVOCATION OF TREATMENT RELATING TO THE TARIFF CLASSIFICATION OF DECORATIVE PLUSH FIGURES

In Binding Ruling Letter NY N264243, Customs and Border Protection ("CBP") classified two examples, the "Halloween Mickey Mouse (#63692)" and "Halloween Minnie Mouse (#59937)" in heading 6307, Harmonized Tariff Schedule of the U.S. ("HTSUS"), specifically in subheading 6307.90.9889, HTSUSA (Annotated), which provides for "Other made up textile articles, including dress patterns: Other: Other: Other: Other: Other," with a rate of duty of 7%. CBP has reviewed NY N264243 and has determined the ruling letter to be in error. It is now CBP's position that the decorative plush figures are properly classified, by operation of General Rule of Interpretation ("GRI") 1, in heading 9503, HTSUS, specifically in subheading 9503.00.00, HTSUS, which provides for "toys," with rate of duty of zero.

Before taking this action, consideration will be given to any written comments timely received. Comments must be received on or before December 9, 2016.

Source CBP Bulletin Vol. 50 No. 49 (beginning on Page 59).

Customs to Revoke 67 Ruling Letters, Says that Certain Textile Costumes Were Incorrectly Classified as Duty-Free

Today U.S. Customs and Border Protection proposed to revoke 67 Binding Ruling Letters relating to certain textile costumes. In the rulings in question, CBP stated that certain textile costumes were classified in heading 9505, Harmonized Tariff Schedule of the United States ("HTSUS"), as festive articles, which are duty-free. However, after carefully reviewing samples and photos representative of the textile costumes that were classified in heading 9505, HTSUS, Customs believes that these rulings were issued in error and contrary to established precedent. Customs has now determined that these costumes should have been excluded from classification in heading 9505, HTSUS, as "fancy dress" pursuant to Note 1(e), Chapter 95, HTSUS, and that these textile costumes are correctly classified as "wearing apparel" in Chapters 61 and 62, HTSUS, and, therefore, subject to the rates of duty set forth for wearing apparel.

The classification of textile costumes, such a Hallowe'en fancy dress was the subject of litigation from 199 to 2003. The case Rubie’s Costume Co. v. United States, produced the following guidance:

• flimsy, non-durable textile costumes that are not recognized as ordinary articles of apparel are classified under 9505.90.6000, HTSUSA (flimsy); and

• textile costumes that exceed the flimsy, non-durable standards, or are recognized as ordinary articles of apparel are classified in Chapters 61 or 62, HTSUSA (well-made).

Clients of Agathon Associates and subscribers to Agathon Associates' Trade Advisor Service may read more by CLICKING HERE. You will need to enter your username and password. If you do not know your username and password email David Trumbull at david@agathonassociates.com.