The tariff classification of a Halloween decoration from China.

N340005 May 21, 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 Woonsocket, RI 02895 RE:    The tariff classification of a Halloween decoration from China. Dear Mr. Kopp:In your letter dated May 8, 2024, you requested a tariff classification ruling. You submitted a photograph and detailed description, as well as a video clip of an item identified as Creepy Toy Clown, CVS Pharmacy item # 333558, which consists of a plastic, battery-powered animated decoration that depicts a terrifying evil clown. The figure features a skeletal face in frightening clown makeup with a red nose and large, rotted teeth with lips curled back in a gruesome smile. The clown figure has wild purple hair and is wearing a conical purple hat and a black jumpsuit with purple polka dots. The seated figure measures approximately 13.4" tall by 11" wide. When activated, the clown’s eyes glow red and yellow, its head moves up and down while the mouth opens and closes, laughing maniacally and speaking one of four chilling phrases. Although you suggested in your request that this item may be classified as a toy, it appears that the product is not principally used as a toy. The item is intended to help create a scary environment for Halloween. The item will be marketed and sold exclusively as a Halloween decoration. The applicable subheading for the Creepy Toy Clown, CVS Pharmacy item # 333558, 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. 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 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