It tells the story of Jack Skellington, the King of "Halloween Town" who stumbles through a portal to "Christmas Town" and decides to celebrate the holiday.
Awed by the unfamiliar holiday, Jack returns to Halloween Town to show the residents his findings, but they fail to grasp the idea of Christmas and compare everything to their ideas of Halloween, although they do relate to one Christmas Town character; a red lobster-like king who flies at night named "Sandy Claws".
Jack sequesters himself in his tower to study Christmas and find a way to rationally explain it, but cannot.
PARENTAL ADVISORY The movie is rated PG, maybe because some of the Halloween creatures might be a tad scary for smaller children, but this is the kind of movie older kids will eat up; it has the kind of offbeat, subversive energy that tells them wonderful things are likely to happen.
As an adult who was not particularly scared by the abduction of Santa (somehow I knew things would turn out all right), I found the movie a feast for the eyes and the imagination.