CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of Creepy Fabric from China.
Dear Ms. Benedetto:
In your letter dated June 15, 2016, you requested a tariff classification ruling.
You submitted a sample of Creepy Fabric, identified as style number 28137, which is packaged in a polybag with an illustrated cardboard insert. The item consists of a woven 60% cotton, 40% polyester black cloth that measures approximately 28” in width by 118” in length. The threadbare tattered cloth has jagged holes and tears that suggest a decaying scary curtain. The purely decorative Creepy Fabric is designed to hang from a doorway or a window, and will only be marketed and sold for Halloween.
The applicable subheading for the Creepy Fabric 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 Wayne Kessler at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division