The tariff classification of Halloween Wine Bottle Décor from China.

N302323 December 21, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of Halloween Wine Bottle Décor from China. Dear Ms. McGuffin: In your letter dated December 14, 2018, you requested a tariff classification ruling. You submitted a sample and photographs of SKU # QT1810-002143 A, B, C, Halloween Wine Bottle Décor, which are three styles of wine bottle decorations made from 100% polyester felt, mesh, ribbon, and woven fabric. Style A consists of an orange conical witch hat (as wine bottle topper) with orange mesh skirt and orange and black striped faux legs with buckled felt shoes. Style B is the same as style A, only in black and green. Style C consists of a skull bottle topper with black mesh skirt and skeleton felt legs and feet. Each item is designed to resemble a witch or skeleton, and will only be marketed and sold for Halloween. The insubstantial Halloween Wine Bottle Décor is entirely decorative and serves no functional purpose. The applicable subheading for SKU # QT1810-002143 A, B, C, Halloween Wine Bottle Décor, 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 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division