The tariff classification of "Lab Jar Eyeballs", item # 456205, from China

N028209 May 15, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Una Gauthier Barthco International, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Lab Jar Eyeballs”, item # 456205, from China Dear Ms. Gauthier: In your letter dated May 5, 2008, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The “Lab Jar Eyeballs” consists of a jar that measures approximately 6-1/2” in height x 4-1/2” in diameter and contains four fake human eyeballs. The plastic jar features a removable lid with a handle. The eyeballs have attached red ribbon strings that resemble blood. The jar can be filled with water or any other liquid. The jar has a button on top of the lid that when pressed “on”, makes a sloshing sound as the eyeballs move through the liquid. The “Lab Jar Eyeballs” is sold for Halloween as a decoration to create an eerie environment for the Halloween holiday. The applicable subheading for “Lab Jar Eyeballs”, item # 456205, 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division