The tariff classification of a Halloween Plastic Hanging Bat Decorations, item #’s A079KA00178 and A079KA00177, from China

N039258 September 30, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Halloween Plastic Hanging Bat Decorations, item #’s A079KA00178 and A079KA00177, from China Dear Mr. Crago: In your letter dated September 18, 2008, you requested a tariff classification ruling. Item # A079KA00178 is a Halloween Glow-in-the-Dark Bat Decoration that is mostly comprised of plastic and measures approximately 11” long x 4 ½ ” in width. The decoration has a polyester hanging loop tied around the bat’s head. The bat is to be dangled in the dark where its glow-in-the-dark capability provides a scary night decoration for Halloween. Item # A079KA00177 is a Halloween Glow-in-the-Dark Bat Decoration that is mostly comprised of plastic and measures approximately 11” long x 4 ½ ” in width. The Bat will be imported in three assorted colors, and each has a polyester hanging loop tied around the bat’s head. The bat is to be dangled in the dark where its glow-in-the-dark capability provides a scary night decoration for Halloween. The Halloween Glow-in-the-Dark Bat Decoration, item #’s A079KA00177 and A079KA00178, will be marketed and sold for the Halloween season, and will be used to decorate the home for the Halloween holiday to help create a scary environment. The applicable subheading for a Halloween Plastic Hanging Bat Decoration, item #’s A079KA00178 and A079KA00177, 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