N309407

N309407 February 7, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of plastic decorations from China. Dear Ms. Barnes: In your letter dated January 30, 2020, you requested a tariff classification ruling. You submitted samples of SKU# 24294701, Halloween Door Covers. In your letter you state that there are three styles of door covers – “Happy Halloween,” “Do Not Enter” and “Scary Clown.” Each door cover is made of thin plastic sheeting and measures approximately 30” in width x 72” in length and features a printed design that covers a door. The door covers will be marketed and sold exclusively for Halloween as part of a Halloween Décor Plan-O-Gram. Each style will be sold separately. The “Happy Halloween” style door cover features the printed phrase “Happy Halloween” above a large jack-o’-lantern wearing a hat with the words trick or treat and a bat flying above the hat. The “Do Not Enter” style door cover features the menacing printed phrase “Do Not Enter” scrawled in red, on boards nailed across a scary broken door with eerie fog seeping out of it. The padlocked door is covered with cobwebs. The “Scary Clown” style door cover features a terrifying, leering clown with a horridly painted face, rotted teeth and bloody red lips. The clown is shown wearing dirty, shredded clothing and waving from a partially open door with a barred window. The applicable subheading for the Halloween Door Covers of SKU# 24294701, 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 World Wide Web at https://hts.usitc.gov/current. 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division