CLA-2-95:OT:RR:NC:N4:425
Mr. Ted Conlon
Fourstar Group USA, Inc.
189 Main Street
Milford, MA 01757
RE: The tariff classification of a Halloween decoration from China.
Dear Mr. Conlon:
In your letter dated July 10, 2023, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as the Full Moon Halloween Tabletop Decor, item number 11034220, which consists of a freestanding, illuminated, spherical tabletop decoration depicting a full moon and features the printed silhouette image of a witch riding her broomstick. The sphere is predominately made of plastic, which sits atop a plastic base. The battery-powered decoration measures approximately 3.62" in diameter by 4.72" high. The illumination merely enhances the item and is operated by an on/off switch located on the flat bottom of the sphere. This item will be marketed and sold exclusively as a decoration for Halloween.
The applicable subheading for the Full Moon Halloween Tabletop Decor, item number 11034220, 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division