The tariff classification of a Halloween decoration from China.

N339048 March 28, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Alexander Kopp CVS Pharmacy Inc One CVS Drive, Mail Code 5055Woonsocket, RI 02895 RE:  The tariff classification of a Halloween decoration from China. Dear Mr. Kopp: In your letter dated March 22, 2024, you requested a tariff classification ruling. You have submitted a photograph and detailed description of an item identified as Haunted Window Boards, CVS Pharmacy item number 406994, which consists of four pieces of plastic window decorations depicting old, broken wooden boards which when temporarily applied to the windows of a home with single-use adhesive tabs, create the scary atmosphere of a spooky, haunted house. The flimsy, lightweight “boards” measure approximately 27.25” L x 5.5” W. This item will be marketed and sold exclusively as a Halloween decoration. The applicable subheading for the Haunted Window Boards, CVS Pharmacy item number 406994, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division