The tariff classification of a Halloween decoration from China.

N339790 May 13, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Donna Huggins Franco Manufacturing Co., Inc. 555 Prospect StreetMetuchen, NJ 08840 RE:  The tariff classification of a Halloween decoration from China. Dear Ms. Huggins: In your letter dated April 29, 2024, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as a “So Wicked” pillow, style PW420G, a man-made textile decoration in the shape of a conical witch’s hat. The item has a stiffened circular brim for the base that measures approximately 15” in diameter and keeps the item upright. The shelf-sitting item is stuffed with man-made fiber and stands approximately 12” tall, with a crooked point at the top. The item is trimmed with chiffon ribbon and the fabric will be sewn together, with a flat bottom so it cannot be worn as a hat. A printed satin patch is sewn to the brim/base with the wording “Not Your Basic Witch.” Although you refer to this item as a “pillow,” it cannot support the head or any other body part. This item is not similar to the exemplars in HQ ruling 964006, that you referenced. You also suggest that it could be used by a child for playtime but consistent with HQ ruling 964461, the product does not possess the material features to be a manipulative plaything. It is our opinion that the item does not meet the requirements needed to be classified as a toy under heading 9503, Harmonized Tariff Schedule of the United States (HTSUS). The textile decoration can be displayed on any flat surface and would help create a scary atmosphere in the home for the Halloween holiday. The applicable subheading for the “So Wicked” style PW420G, will be 9505.90.6000, 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/. 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