The tariff classification of a Halloween decoration from China.

N311047 April 6, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Samuel McClure CV International Inc. 1800 Associates Lane, Suite A Charlotte, NC 28217 RE: The tariff classification of a Halloween decoration from China. Dear Mr. McClure: In your letter dated April 2, 2020, you requested a tariff classification ruling on behalf of your client, Seasonal Visions International. You submitted a sample identified as item number 5123377, skull graveyard fencing decoration. Each package contains two mock fence segments measuring 18” (w) by 36” (h), decorated with skull motifs, and designed to be staked into the ground as part of a themed display. Although the decoration is roughly in the shape of fence segments, each package contains only two pieces, so it does not have any practical application as a functional article. This item is marketed and sold for Halloween, to serve as part of a temporary, decorative display recreating a spooky graveyard scene. The applicable subheading for item number 5123377, which is identified as skull graveyard fencing decoration 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division