CLA-2-95:OT:RR:NC:N4:425
Ms. Kim Benedetto
Seasons USA Inc
2041 Genesee Street
Utica, NY 13501
RE: The tariff classification of Halloween decorations from China.
Dear Ms. Benedetto:
In your letter dated July 20, 2026, you requested a tariff classification ruling.
You submitted photographs and detailed description of two decorations that are marketed and sold for
Halloween to help create a spooky atmosphere.
The first item is identified as item number W83563, Light Up Cauldron, which consists of an illuminated,
battery powered depiction of a witch’s cauldron with a bottle seeming to hover above it is pouring “Spider
Juice” into the cauldron. When illuminated the liquid appears to be pouring from the ghostly bottle into the
cauldron. The item is composed of resin and measures approximately 10"W x 9"D x 16"H.
The second item is identified as item number Z18125, Tree Face and Arms Set, which consists of a
frightening face and a pair of arms with gnarled, grasping fingers. The three pieces are made of resin and are
sculpted to appear made of tree bark, depicting a scary tree that is coming alive. The face measures
approximately 6"W x 4"D x 12"H, and the arms approximately 14"L and 12"L; both are 6"W. Each piece has
a keyhole in back ready to hang on a tree.
The applicable subheading for the W83563, Light Up Cauldron and the Z18125, Tree Face and Arms Set 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 the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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)
James P. Forkan
Director
National Commodity Specialist Division