The tariff classification of a Photo Prop Kit from China.

N305038 July 5, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a Photo Prop Kit from China. Dear Ms. Benedetto: In your letter dated June 24, 2019, you requested a tariff classification ruling. You submitted a sample, identified as style number OEM20-0120, Photo Prop Kit, or alternatively as a Prop Kit Decoration, which consists of paper cards with scary images, 1 paper card backdrop and 10 plastic sticks. The paper cards include depictions of creepy bats, creatures, teeth, and menacing jack-o’-lanterns. The backdrop includes depictions of frightening jack-o’-lanterns inside a cemetery. Although referred to as a Photo Prop Kit, no photographic paraphernalia is included. Instead, the articles are used together to create a Halloween decoration that can double as a photo backdrop. The applicable subheading for style number OEM20-0120 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