CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Room 306-A107, 3/F, Tower 1, Harbour Centre
1 Hok Cheung Street
Hung Hom, Kowloon, Hong Kong China
RE: The tariff classification of a Halloween decoration from China.
Dear Ms. Long:
In your letter dated February 17, 2024, you requested a tariff classification ruling.
You submitted photographs and a detailed description of a decoration identified as the 70in Skeleton Duo Coffin, item number 9349-72105, which consists of a free-standing plastic decoration depicting two life-size skeletons carrying a coffin. The entire item consists of three pieces and measures approximately 69.29” (L) x16.54”(W) x 59.84” (H), and can be displayed indoors or outdoors. The decoration is marketed and sold as a decoration for Halloween.
The applicable subheading for the 70in Skeleton Duo Coffin, item number 9349-72105, 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 at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division