The tariff classification of a Halloween decoration from China.

N314120 August 27, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Wanda Yam Infinite Seasonal Limited Unit D106, 11/F, Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China RE: The tariff classification of a Halloween decoration from China. Dear Ms. Yam: In your letter dated August 22, 2020, you requested a tariff classification ruling. You submitted a photo and description of an item identified as item number 211-8334A22, “Wicked Witch legs,” which is constructed of polyester and bamboo and simulates a pair of witch’s legs wearing striped stockings and shoes with curled up pointy toes. The legs both measure approximately 22.5” in length with an 8.5” foot on one end and a pointed stake at the other end. The pointed end is inserted into the ground so the legs appear to be upside down, sticking out of the ground. The item is marketed and sold as a decoration for Halloween. The applicable subheading for the “Wicked Witch legs”, item number 211-8334A22 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