Jack-O-Lanterns are festive

October 31, 2014

  • 114 Customs Duties
  • 114II Goods Subject to Duty, Rate, and Amount
  • 114k37 Sundries
  • 114k37(17) Miscellaneous Products and Manufactures

10-31-14Articles with symbolic content associated with particular recognized holiday, such as Christmas trees, Halloween jack-o-lanterns, or bunnies for Easter, were festive articles under Harmonized Tariff Schedules of the United States (HTSUS). Harmonized Tariff Schedule, HTSUS 9505.10, 9505.90.

Park B. Smith, Ltd. v. U.S., 347 F.3d 922, (C.A.Fed., 2003)