N316923

N316923 January 22, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Samuel: In your letter dated January 13, 2021, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an item identified as a Halloween Gnome, item number 9050840, which consists of an assortment of two styles of figurines which you refer to as gnomes. Both styles are constructed of textile and stone and measure approximately 5” x 3” x 9”. Each figure features a tall, cone shaped hat that covers the figure’s face. The nose, arms and hair are visible below the brim of the hat. The body has no legs and is rounded with a flat bottom. One figure is holding a bag decorated with a skull design and has a bat on top of its hat, the other figure is decorated with the image of a jack-o’-lantern. The item is marketed and sold only as a decoration for Halloween. The applicable subheading for item number 9050840, 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 bag decorated with a skull design and has a bat on top of its hat, the other figure is decorated with the image of a jack-o’-lantern. The item is marketed and sold only as a decoration for Halloween. The applicable subheading for item number 9050840, 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