N314240

N314240 September 14, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Wanda Yam Infinite Seasonal Limited Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China RE: The tariff classification of Halloween wall decorations from China. Dear Ms. Yam: In your letter dated August 27, 2020, you requested a tariff classification ruling. You submitted photos and detailed descriptions of four items identified as Halloween Wall Decorations. The items are made predominantly of polyester or linen textile and feature metal wire hanger at the top so the items can be hung on a wall and displayed. The items are marketed and sold as decorations for Halloween and are further described below. Item number 211-8145C, depicts a jack-o’-lantern wearing a black eye mask and a ribbon bow. The jack-o’-lantern also features a pair of legs extending from it with curled toe boots on the feet. The item measures approximately 25” L x 12” W x 1.75” H and is constructed of predominantly polyester textile. Item number 211-8145B, depicts a witch’s hat with spiders and spider webs. The witch’s hat also features a pair of legs extending from it with curled toe boots on the feet. The item measures approximately 24” L x 12.5” W x 1” H and is constructed predominantly of polyester textile. Item number 211-8145A, depicts a pair of witch’s legs with striped stockings and witch’s boots with buckles and curled toes under a mesh witch’s skirt. The item also features a sign with the word “Welcome.” The item measures approximately 28” L x 10” W x 1.25” H and is constructed predominantly of polyester textile. Item number 211-7040B, is a fluted plaque featuring the word “BOO” with a ghost appearing and the words “SCARY BOO” below. The item measures approximately 13.5” L x 17” W x 1” H and is constructed predominantly of linen and polyester. The applicable subheading for the wall decorations, item numbers 211-8145C, 211-8145B, 211-8145A, and 211-7040B 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