N311856

N311856 May 28, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Long Vu Walgreen Co. 304 Wilmot Road MS # 3163 Deerfield, IL 60015 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Vu: In your letter dated May 18, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the NBC Light Up Decorated Tree, Walgreens Item Code (WIC) 634709, which consists of a battery powered, table top decoration depicting a spooky tree which is permanently decorated with the hanging character heads from the movie “Nightmare Before Christmas.” Two Jack Skellington skulls, an Oogie Boogie head, a Sally head and Zero, the ghost dog all decorate the bare branches, while the Giant Snake is curled around the base of the tree. Four additional ornaments are provided that can be added. When activated, the mini bulbs bathe the item in a blood red glow designed to highlight the hanging heads and create a scary environment. The plastic decoration is said to measure approximately 12” in height. The item will be marketed and sold only as a decoration for Halloween. The applicable subheading for Walgreens Item Code (WIC) 634709 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