The tariff classification of textile decorations from Vietnam.

N330373 January 24, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alejandra Vado Global Logistical Connection 1450 American Lane Schaumburg, IL 60173 RE:    The tariff classification of textile decorations from Vietnam. Dear Ms. Vado:In your letter dated January 19, 2023, you requested a tariff classification ruling on behalf of your client, Garage Celebrations. You submitted photographs and a detailed description of three items which you refer to as garage door banners. Each item consists of a flimsy printed textile material cover intended to slip over and cover a garage door as a temporary decoration. The three styles of the covers are identified by name, “Pumpkin Patch,” “Mummy Eyes,” and “Día De Los Muertos.” No item numbers were included in the request. The flimsy decorations are made primarily of stretchy man-made textile fabric and come in four sizes: 7’ tall by 8’ wide, 8’ tall by 8’ wide, 7’ tall by 16’ wide, or 8’ tall by 16’ wide. The items are marketed and sold as decorations for Halloween. The “Pumpkin Patch” style door cover features an image of scary nighttime scene complete with a witch flying on a broomstick against a full moon, flying bats and eleven jack-o-lanterns in the foreground with the words “Happy Halloween” above them. The “Mummy Eyes” style door cover features an image of a pair of creepy eyes looking out from behind mummy bandages. The “Día De Los Muertos” style door cover features an image of various skeletons dancing and playing musical instruments. The applicable subheading for the three garage door banners 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