The tariff classification of a Halloween decoration from China.

N339640 April 30, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Alexander Kopp CVS Pharmacy Inc One CVS DriveWoonsocket, RI 02895 RE:  The tariff classification of a Halloween decoration from China. Dear Mr. Kopp: In your letter dated April 19, 2024, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an item you identified as a spider web patterned table runner, CVS Pharmacy item # 424355. The item is a man-made woven textile fabric cutout representation of a series of five spider webs, horizontally connected to each other including images of spiders scattered within the webs. The item measures approximately 59” in length by 15.35” in width. Doilies, tray cloths and table runners are normally classified as table linen; however, the Explanatory Notes, the official interpretation of the Harmonized Tariff Schedule of the United States (HTSUS) at the international level, state the following concerning Heading 6302:  “These articles are usually made of cotton or flax, but sometimes also of hemp, ramie, or man-made fibers, etc.; they are normally of a kind suitable for laundering.  They include: (2)  Table linen, e.g., table cloths, table mats and runners, tray cloths, table centers, serviettes, tea napkins, sachets for serviettes, doilies, and drip mats.  It should be noted, however, that certain articles of the above descriptions (e.g., table centers made from lace, velvet, or brocaded materials) are not regarded as articles of table linen; they are usually classified in heading 6304.” Although you refer to this item as a table runner, it is not suitable for laundering and it is not marketed as a table runner and could be used as a decoration in a number of other ways; therefore, the item is not considered table linen. This flimsy textile fabric decoration could be used to temporarily decorate the home and help create a scary atmosphere. This item will be marketed and sold as part of the “Spooky Village” collection exclusively for Halloween. The applicable subheading for the spider web patterned textile fabric Halloween decoration, CVS Pharmacy item # 424355 will be 9505.90.6000, 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