The tariff classification of Halloween decorations from China.

N353703 October 7, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9903.01.24; 9903.01.25 Ms. Aimee Wang Creative Design Ltd No 42, Longjiang Rd. Longjiang Village, Dalingshan Town Dongguan China RE: The tariff classification of Halloween decorations from China. Dear Ms. Wang: In your letter dated September 12, 2025, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two items identified as Halloween Disco Mirror Silver Witch Hats, item numbers HG35-QX121, and EDP-I009703. The items consist of two foam-based tabletop decorations depicting conical witch hats said to be covered in reflective mirror glass squares, similar to a disco ball. Item number HG35-QX121, depicts a witch hat with a tall, pointed crown and a flat brim. The hat has a band of polyester faux feathers around the bottom of the crown. Item number EDP-I009703, depicts a witch hat with the pointed crown folded over and a slightly curved brim with a flat bottom. Both items measure approximately 5” in diameter and 7” in height. The decorations are marketed and sold exclusively for Halloween. The applicable subheading for the Halloween Disco Mirror Silver Witch Hats item numbers HG35-QX121, and EDP-I009703 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. 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 or exclusion subheading, 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 Designated Official Performing the Duties of the Division Director National Commodity Specialist Division