The tariff classification of a Halloween decoration from China.

N316925 January 22, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Mathew Samuel Excite USA 4393 Sunbelt Drive Addison, TX 75001 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Samuel: In your letter dated January 13, 2021, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an item identified as a Halloween Spooky Gnome, item number 9051145, which consists of an assortment of two styles of figurines which you refer to as gnomes. Both styles are constructed of cement and depict a pair of ghoulishly grinning skeletons. Style “A” figure measures approximately 3.98” x 3.35” x 7.95,” and is wearing an orange cone shaped hat and features a creepy worm crawling out of one of its eye sockets. Style “B” figure measures approximately 3.54” x 3.54” x 8.27,” and is wearing a purple cone shaped hat and features a hideous worm crawling out of its mouth. This figure is also holding the skeletal remains of a bird. The item is marketed and sold only as a decoration for Halloween. The applicable subheading for item number 9051145, 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