N310237

N310237 March 3, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Elizabeth McGuffin Dollar general Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Halloween decoration from China. Dear Ms. McGuffin: In your letter dated February 28, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of an article identified as the Domed Skeleton Hand with Artificial Rose, item number 24831301, which consists of an eerie plastic decoration depicting a gruesome severed skeleton hand holding a rose between its bony fingers. The skeleton hand with rose is mounted on a circular base displayed under a plastic dome. The item will be exclusively marketed and sold for Halloween. The applicable subheading for the Domed Skeleton Hand with Artificial Rose, item number 24831301, 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. 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

a rose between its bony fingers. The skeleton hand with rose is mounted on a circular base displayed under a plastic dome. The item will be exclusively marketed and sold for Halloween.The applicable subheading for the Domed Skeleton Hand with Artificial Rose, item number 24831301, 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.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. MackDirectorNational Commodity Specialist Division