The tariff classification of a Halloween decoration from China.

N346901
March 20, 2025
CLA-2-95:OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.6000
Mr. Ryan Lickfeld Geodis USA LLC 5101 S Broad St. Philadelphia, PA 19112 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Lickfeld: In your letter dated March 18, 2025, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You submitted photographs, a video and a detailed description of an item identified as Creepy Doll, item number 434441, which consists of a battery-powered, animated, tabletop decoration depicting a “possessed” doll. The figure has wild black hair, pale skin and red eyes, and is dressed in a black dress. The figure is holding an upside-down teddy bear. When activated, the figure’s eyes light up and her body moves in a zombie-like trance, pulling on the teddy while creepy music plays, and creepy phrases are spoken. The figure is permanently attached to a circular base that holds the batteries and slide switch. The doll figure stands approximately 18” in height. The item will be sold as a Halloween decoration for the home. The applicable subheading for the Creepy Doll, item number 434441, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9505.90.6000, HTSUS, listed above. 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