The tariff classification of Halloween decorations from China.

N353521 September 18, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9903.01.24; 9903.01.25 Ms. Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington Avenue,14th Floor New York, NY 10016 RE: The tariff classification of Halloween decorations from China. Dear Ms. Lehmann: In your letter dated September 9, 2025, you requested a tariff classification ruling. You submitted illustrations and detailed descriptions of six styles of items identified by you as Mini Ice Cream Cone Halloween Snow Globes. In the future, please limit your ruling request to a maximum of five items of the same class or kind. These water globes are made predominantly of resin and feature bases that resemble ice cream cones. The clear, water filled globes are set on the “cone” bases and encompass an assortment of Halloween figurines depicted as ice cream. When the globes are shaken, the interiors are filled with falling plastic snow-like confetti. Each water globe measures approximately 3” in height, the globe is 1.77” in diameter and the base is 1” in diameter. Each water globe is sold separately as decorations for the home for Halloween. Item number GNC_GF_3745_- 01, depicts Frankenstein’s head, with electrodes at the temples. Item number GNC_GF_3746_- 01, depicts a devil’s head with horns. Item number GNC_GF_3747_- 01, depicts a vampire with fangs and a cape. Item number GNC_GF_3748_- 01, depicts a zombie with bloody mouth and exposed brains. Item number GNC_GF_3749_- 01, depicts a bloody eyeball. Item number GNC_GF_3750_-01, depicts a scary pumpkin jack-o’-lantern. The applicable subheading for Item numbers GNC_GF_3745_- 01, GNC_GF_3746_- 01, GNC_GF_3747_- 01, GNC_GF_3748_- 01, GNC_GF_3749_- 01, and GNC_GF_3750_-01 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 general rate of duty will be free. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9505.90.6000, HTSUS, listed above. Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time, products of China, Hong Kong, and Macau will be subject to an additional ad valorem rate of duty of 10 percent. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheading 9505.90.6000, HTSUS, listed above. The tariffs and additional duties cited above are current as of this ruling’s issuance. 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, (for) Denise Faingar Acting Director National Commodity Specialist Division