The tariff classification of tabletop Halloween decor from China.

N336460 November 16, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.:9505.90.6000 Mr. Ted Conlon Fourstar Group USA, Inc. 189 Main St., Suite 31 Milford, MA 01757 RE:  The tariff classification of tabletop Halloween decor from China. Dear Mr. Conlon: In your letter dated November 9, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an assortment of two styles of illuminated decorations identified as item number 11045981, Halloween LED Tabletop Decor, which consist of two eerie decorations that look as if made up of a collection of bones. Both styles enclose a permanently attached 3” Dia. x 4” H, LED pillar candle in the center. When the item is powered on by a slide switch on the bottom, a ghostly glow enhances the item but does not provide any useful light to the surrounding area. The first item is lantern-shaped and measures approximately 5.0'' W x 5.0'' D x 11''H. The sides are constructed of straight “bones” while the curved top depicts curved rib “bones.” The second style is a round orb-shape that looks as if made entirely of curved rib “bones” and measures approximately 6.5'' Dia x 8'' H. Both styles are designed to sit on a flat surface and have no hanging apparatus. The item is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for item number 11045981, Halloween LED Tabletop Decorwill 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 at https://hts.usitc.gov/current. 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 sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division