The tariff classification of novelty Halloween glasses from China.

N340218 May 28, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sally Gifford Geodis US 5101 S Broad St. The Philadelphia Navy YardPhiladelphia, PA 19112-1404 RE:  The tariff classification of novelty Halloween glasses from China. Dear Ms. Gifford: In your letter dated May 20, 2024, you requested a tariff classification ruling on behalf of your client Primark U.S. You submitted photographs and a detailed description of an item identified as style 991108336, Halloween Glasses, which consists of a half-mask comprised of plastic glasses, without lenses, that spell out the word 'BOO!'. A nonwoven polyester ghost and bat adorn the glasses. They are large and non-functional. Although you suggest that these could be correctly classified as a toy in 9503.00.0073, they are clearly designed for use as a child’s half mask for Halloween. The item will be marketed and sold exclusively for Halloween attached to a cardboard header card with spiderweb designs. The applicable subheading for style 991108336, Halloween Glasses, 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 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