The tariff classification of a Halloween decoration from China.

N323681 January 20, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Kwok Tat Creative Design Limited 2F Vanta Industrial Centre 21-33 Tai Lin Pai Road Kwai Chung, Hong Kong China RE: The tariff classification of a Halloween decoration from China. Dear Mr. Tat: In your letter dated January 13, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the HWN Palmistry Table, item number X253-LXBQ150ABK, which consists of an assortment of three designs of a plastic statuette depicting a witch’s hand. The hand is cut off at the wrist, which has a flattened end to stand the article upright on a tabletop. The article measures approximately 12.25” in height. All three designs are decorated with a variety of sinister messages and eerie symbols. The first design features an evil looking skull in the palm, with the words “LOVE” and “HATE” on the fingers; the second design features the visage of a snarling black cat in the palm, with the words “DARK” and “SIDE” on the fingers; and the third spine-chilling design features a moth with a human skull head in the palm, which is traditionally seen as the omen of death, with the words “STAY” and “TRUE” on the fingers. This article will be marketed and sold exclusively as a decoration for Halloween to create a scary environment. The applicable subheading for the HWN Palmistry Table, item number X253-LXBQ150ABK, 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. Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming.  These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of  U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time. 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