The tariff classification of a Halloween decoration from China.

N342823 September 25, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA Inc 2041 Genesee StreetUtica, NY 13501 RE:  The tariff classification of a Halloween decoration from China. Dear Ms. Benedetto: In your letter dated September 24, 2024, you requested a tariff classification ruling on behalf of your client, Seasons HK Limited. You submitted photographs and a detailed explanation of an item identified as Bat Wall Decor, item number OEM25-0688, which consists of a kit containing 68 polyvinyl chloride (PVC) bat silhouette images that can be affixed to any flat surface with the included 140 pieces of double-sided tape. The images vary in design and size with the smallest bat measuring approximately .96” (H) x 3” (W) and the largest bat measuring approximately 2.07” (H) x 6.50” (W). The images can be used individually or together creating a frightening cloud of bats. The item will be marketed and sold exclusively as a decoration for Halloween. The applicable subheading for the Bat Wall Decor, item number OEM25-0688, 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