The tariff classification of Halloween decorative articles from China.

NY M87451 November 7, 2006 CLA-2-95:RR:NC:SP:225 M87451 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of Halloween decorative articles from China. Dear Mr. Williams: In your letter dated October 26, 2006, you requested a tariff classification ruling. You submitted the following photographs: Style N0262, 7.625” Mr. Brains Fogger, is a decorative article that measures approximately 7.625” in height, and consists of a three-dimensional human head made of resin with an exposed brain made of polyvinyl chloride. When an accompanying adapter is attached and plugged in, the brain emits fog. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the brain-exposed eerie head. Style N0255, 9.75” Sinister Pumpkin Fogger, is a decorative article that measures approximately 9-3/4” in height, and depicts a three-dimensional jack-o’-lantern made of resin. When an accompanying adapter is attached and plugged in, fog blows out through the jack-o’-lantern’s eyes and mouth. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the eerie jack-o’-lantern. Style N0254, 7.25” Smoking Skull Fogger, is a decorative article that measures approximately 7-1/4” in height, and depicts a three-dimensional skull made of resin. When an accompanying adapter is attached and plugged in, fog blows out through the skull’s eyes and mouth. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the eerie skull. Style N0346, Gargoyle Fogger, is a decorative article that depicts a three-dimensional gargoyle made of resin. When an accompanying adapter is attached and plugged in, fog blows out through the gargoyle’s eyes. The article, which will be used to decorate the home to help create a scary environment for the Halloween holiday, can be used with or without the fog element, which merely serves to enhance the overall effect of the eerie gargoyle. The applicable subheading for style N0262, 7.625” Mr. Brains Fogger, style N0255, 9.75” Sinister Pumpkin Fogger, style N0254, 7.25” Smoking Skull Fogger, and style N0346, Gargoyle Fogger, 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 on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division