CLA-2-95:OT:RR:NC:N4:425
Mr. Ryan Lickfeld
Geodis USA LLC
5101 S. Broad St.
Philadelphia, PA 19112
RE: The tariff classification of a Halloween decoration from China.
Dear Mr. Lickfeld:
In your letter dated February 4, 2026, you requested a tariff classification ruling on behalf of your client,
CVS Pharmacy, Inc.
You submitted a photo and detailed description of an item identified as a Halloween Decorative Potion
Bottle, item number 490440, which consists of a decoration depicting a spooky potion bottle containing
spider venom. The item measures approximately 9.6” (H) x 3.6” (W) x 4.0” (D) in the shape of an apothecary
bottle. The black bottle has a black and gold stopper top and a large, frightening, black and gold spider
wrapped around the front of the bottle above the “Spider Venom” label. The bottle decoration is not
functional and does not open. The item will be marketed and sold as an eerie decoration for Halloween.
The applicable subheading for the Halloween Decorative Potion Bottle, item number 490440, 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 general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
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,
(for)
Denise Faingar
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division