The tariff classification of a decoration from China.

N259858 December 15, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a decoration from China. Dear Ms. Ayling: In your letter dated December 2, 2014, you requested a tariff classification ruling. The submitted sample, identified as Halloween wall décor, stock number HTK13008-1F, consists of a flat, circular piece of felt that measures approximately 14-5/8” in diameter and features the cut-out image of an owl wearing a witch’s hat. The owl is surrounded by a circular border of felt shapes including jack-o’-lanterns, spiders, skulls and the word “BOO.” The decoration features a ribbon loop to facilitate hanging on a wall. The applicable subheading for stock number HTK13008-1F will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division