N328452

N328452 October 13, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Brandi Long Pan Asian Creations Limited Unit No. 182, 1/F, Peninsula Centre No. 67 Mody Road, Kowloon, Hong Kong China RE: The tariff classification of four Halloween decorations from China. Dear Ms. Long: In your letter dated September 29, 2022, you requested a tariff classification ruling. You submitted photographs, videos, and detailed descriptions of four items identified as 20" Wall Hanging Flicker LED Lighted Canvas, item numbers: 2338-20155, 2338-20156, 2338-20135 and 2338-20138, which consist of four, battery-powered, illuminated wall hanging decorations depicting different Halloween scenes. The items are predominantly made of nylon canvas with a wood backing and each measure approximately 20.08" in length by 1.18" in width by 14.96" in height. All items are activated by a slide switch on the battery case located behind the canvas. Each item features two sawtooth hangers to hang the items on a wall. All items will include frightening sound effects and flicker or flashing illumination to enhance the spooky scenes. These items are marketed and sold exclusively for Halloween. Item number 2338-20155 depicts an eerie nighttime scene featuring three witches in a graveyard surrounding a large cauldron containing bubbling witch’s brew boiling a skull. The scene includes ghosts, a jack-o’-lantern, a scary black cat, and bats flying across a full moon. Item number 2338-20156 depicts a spooky nighttime scene featuring a farm field full of scary glowing jack-o’-lanterns and a haunted tree. Item number 2338-20135 depicts a creepy nighttime scene featuring six skeleton figures dancing in a circle, with glowing jack-o’-lanterns on the ground and bats flying across a full moon. Item number 2338-20138 depicts a frightening nighttime scene featuring trick-or treaters in a graveyard with glowing jack-o’-lanterns on the ground, two haunted trees and bats flying across a full moon. The applicable subheading for the 20" Wall Hanging Flicker LED Lighted Canvas, items numbers: 2338-20155, 2338-20156, 2338-20135, and 2338-20138, 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