The tariff classification of a Halloween decoration from China.

N310760 March 19, 2020 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 Halloween decoration from China. Dear Ms. Benedetto: In your letter dated March 16, 2020, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item described as style OEM20-0121, Zero Hanging Décor, which consists of a hanging decoration depicting the ghost dog “Zero” from the “Nightmare Before Christmas” movie. The figure features a skeletal head, with a jack-o’-lantern for a nose, and a foam and wire backbone underneath the textile ghost body. The decoration is marketed and sold for Halloween. The applicable subheading for style OEM20-0121, Zero Hanging 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division