The tariff classification of lighted Halloween decorations from China.

N061336 May 22, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith Street Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of lighted Halloween decorations from China. Dear Ms. Cerny: In your letter dated May 18, 2009, on behalf of your client, Sienna LLC, you requested a tariff classification ruling for two lighted Halloween decorations. The first item, identified as “Marcus the Carcass”, item number S560V111, features five different body parts: a head, two hands, and two feet all connected to an electrical cord. When plugged into an electrical outlet, the parts light up. The plastic body parts can be inserted into the ground to give the appearance that the body is either being buried or emerging from the ground. “Marcus the Carcass” is designed as a yard decoration to help create a scary environment for the Halloween holiday. The second item, which is identified on the ruling request as “Napoleon Blownapart” but spelled, “Napolean Blownapart” on its packaging, item number S5604111, features four different skeletal parts: a skull, two hands and a rib cage with a separate beating heart all connected to an electrical cord. When plugged into an electrical outlet, the parts light up. The plastic skeletal parts can be inserted into the ground in such a manner that suggests that the skeleton is emerging from below ground. The applicable subheading for the lighted Halloween decorations, 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