The tariff classification of two Halloween decorations from China.

N327407 August 8, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main Street, Suite 31 Milford, MA 01757 RE: The tariff classification of two Halloween decorations from China. Dear Mr. Conlon: In your letter dated August 1, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed descriptions of two battery powered, illuminated Halloween decorations made predominantly of plastic. The first item is identified as “Halloween LED Wall Décor,” item number 11044630A/B, which consists of two styles of a wall hanging face mask, depicting a painted skull, decorated with permanently attached artificial textile flowers. When activated by the on/off switch, three tiny bulbs hidden within the flowers cast an eerie glow. The decoration measures approximately 9.44" in length by 1.45" in width by 10" in height. The second item is identified as “Halloween LED Tabletop Décor,” item 11044660, which consists of a three-dimensional skull decorated with a small bouquet of artificial textile flowers permanently attached at the crown. When activated by the on/off switch, three tiny bulbs cast an eerie glow on the skull and flowers. The decoration measures approximately 6.7" in length by 7.1" in width by 5.5" in height. Both items will be marketed and sold exclusively for Halloween. The applicable subheading for the “Halloween LED Wall Décor,” item number 11044630A/B and the “Halloween LED Tabletop Décor,” item 11044660, 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