The tariff classification of assorted items from China.

N281908 January 12, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 8306.10.0000; 9505.90.6000 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of assorted items from China. Dear Ms. McGuffin: In your letter dated December 7, 2016, you requested a tariff classification ruling. You submitted a sample of item number HTK1F0149A-D, referred to as a “Bat Door Hanger with Bells.” It is comprised of a bat body made of 100% polyester felt with a plastic reinforced backing, a ribbon made of 100% nylon connected to the body with a gold clasp and 5 hanging jingle bells. There is a hole in the center of the “body” that allows the item to be placed over a doorknob, so that when the door is opened, the bells will jingle.  In your request, you suggest classification as a festive article. However, bells, gongs or the like of heading 8306 are excluded from Chapter 95 by application of Note 1(l).  You submitted a sample of item number Z18145, identified as a “Skeleton Rat.” It consists of a terrifying plastic depiction of a seated rat skeleton poised to attack. The decoration measures approximately 11” in height, and features gruesome, oversize claws and a poseable head and jaw with large frightening fangs and sharp teeth. The decoration will be marketed and sold only for Halloween. You submitted a sample of item number DG17WW03, identified as the “4in x 5in Day of the Dead Skull Hanging Décor.” It consists of an eerie, man-made textile stuffed skull decoration that measures approximately 4” in height x 5” in width. The decoration features a ribbon hanging loop at the top of the skull. Although Day of the Dead is referenced, the decoration will be marked and sold only for Halloween. You submitted a sample of item number D177-HXMW012ABC, identified as “11.75in Day of the Dead Paper Skull Wall Décor.” It consists of a flat, paperboard decoration featuring a cut-out bat “frame” backing with a printed depiction of an eerie decorated skull at the center. The decoration measures approximately 11.75” in length x 8.5” in width. The decoration features a ribbon hanging loop at the center of the top of the “frame.” Although Day of the Dead is referenced, the decoration will be marked and sold only for Halloween. The applicable subheading for the “Bat Door Hanger with Bells” will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal…bells, gongs and the like, and parts thereof.” The rate of duty will be 5.8 percent ad valorem.   The applicable subheading for the “Skeleton Rat,” the “4in x 5in Day of the Dead Skull Hanging Décor” and the “11.75in Day of the Dead Paper Skull Wall Décor” 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division