The tariff classification of a Halloween decoration from China.

N347123
April 2, 2025
CLA-2-95:OT:RR:NC:N4:425
CATEGORY: Classification
TARIFF NO.: 9505.90.6000; 9903.01.24
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 26, 2025, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You submitted photographs and a detailed description of an item identified as Fuzzy Spider Pillow, item number 155704, which consists of a stuffed textile decoration depicting a fuzzy black spider with embroidered eyes. The spider is made wholly of polyester fur and fill. The body, not including the legs, measures approximately 14” in length by 8-10” wide and only 5” thick. Although you refer to the item as a pillow, it is a decorative item and does not provide useful support as a pillow. The Fuzzy Spider is marketed and sold as a decoration exclusively for Halloween as part of the Spooky Village collection. The applicable subheading for the Fuzzy Spider Pillow, item number 155704, 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