The tariff classification of Halloween decorations from China and the Philippines.

N261435 February 12, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Marissa Sanders Pier 1 Imports (U.S.), Inc. P.O. Box 961020 Fort Worth, TX 76161 RE: The tariff classification of Halloween decorations from China and the Philippines. Dear Ms. Sanders: In your letter dated February 2, 2015, you requested a tariff classification ruling. The first sample submitted, identified as HW15 Gltr Skelly Cat Décor, VIN TH2207, consists of a metal decoration resembling a black cat standing with its back arched and skeletal sides. The cat measures approximately 16 inches in height and features a body composed of sheet metal. The figure has a head made of plastic that is attached to the body with a metal spring. The decoration is marketed and sold only for Halloween. The second sample submitted, identified as HW15 Glass Sugar Skull, VIN 43117C, consists of a painted glass skull that is decorated with glitter. The decoration measures approximately 3-1/2 inches in height by 4 inches at the base. It has a hanging loop at the top of the skull or can be displayed on a flat surface. The decoration is marketed and sold only for Halloween. The third sample submitted, identified as HW15 Orn Dod Bride & Groom Set, SKU 2935237, consists of a pair of stylized sheet metal figurines resembling a skeleton bride and groom. The painted figurines have springs for necks and are dressed in wedding finery. The figurines measure approximately 7 inches in height and feature hanging loops on top of the skulls. The decoration is marketed and sold only for Halloween. The applicable subheading for the HW15 Gltr Skelly Cat Décor, the HW15 Glass Sugar Skull and the HW15 Orn Dod Bride & Groom 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 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 http://www.usitc.gov/tata/hts/. 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 wayne.kessler@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division