The tariff classification of a Halloween Decoration from Vietnam.

N358768 February 26, 2026 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lena Qiu INTCO Industries Vietnam Co., Ltd Lot CN – 01/02, South of Zone A, Bim Son Industrial Park Bac Son Ward, Bim Son Town, Thanh Hoa Province, 440000 Vietnam 440000 RE: The tariff classification of a Halloween Decoration from Vietnam. Dear Ms. Qiu: In your letter dated February 11, 2026, you requested a tariff classification ruling. You submitted a sample of an item which you identified as decorative framed printed artwork, SKU 43848301, which consists of an approximately 12” x 16” framed image of a restaurant guest check with the images of flying bats and a ghost with the phrase “Creep it Real.” The guest check also bears the date 10/31, specifically referencing Halloween. In your request you propose that this item would be correctly classified in subheading 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: Other: Other.” This office disagrees. Although this item may also be considered a to be printed artwork, it is more specifically provided for elsewhere. Classification under the HTSUS is determined in accordance with the General Rules of Interpretation (GRIs) and, in the absence of special language or context which otherwise requires, by the Additional U.S. Rules of Interpretation (ARI). GRI 1 provides that the classification of goods shall be “determined according to the terms of the headings and any relative section or chapter notes.” If the goods cannot be classified solely using GRI 1, and the headings and legal notes do not otherwise require, GRIs 2 through 6 may be applied in order. GRI 3 provides: When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to headings providing a more general description. It is the opinion of this office that this item is specifically designed as a decoration for Halloween, with the prominent images of flying bats and a ghost along with the specific date, 10/31 for Halloween. The phrase “Creep it Real” adds to the Halloween atmosphere. Additionally, according to your request, the item is marketed and sold in stores as “Halloween decor.” The use of this item at any other time of year would appear aberrant. Therefore, classification in subheading 4911.91.4040, is precluded. The applicable subheading for the printed and framed Halloween decoration, SKU 43848301, 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 general rate of duty will be free. The 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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) James Forkan Designated Official Performing the Duties of the Division Director National Commodity Specialist Division