The tariff classification of “NBC Hang Plush” from China.

N304172 May 21, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 6307.90.9889 Mr. Long Vu Walgreens Company 304 Wilmot Road MS #3163 Deerfield, IL 60015 RE: The tariff classification of “NBC Hang Plush” from China. Dear Mr. Vu: In your letter dated April 30, 2019, you requested a tariff classification ruling. You submitted a sample of Walgreens Item Code (WIC) 136142, “NBC Hang Plush,” which are plush hanging decorations made of 100% polyester, and depict characters from the movie “The Nightmare Before Christmas.” The three figures—Oogie Boogie, Zero and the Mayor—measure approximately 18” in height and have a loop on their head for hanging. All three plush decorations are marketed as hanging décor. The applicable subheading for Walgreens Item Code (WIC) 136142 (Oogie Boogie and Zero) 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. The applicable subheading for Walgreens Item Code (WIC) 136142 (Mayor) will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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