The tariff classification of a Solar 4PK 15” Halloween Pathway Lantern from China.

N239213 March 12, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Solar 4PK 15” Halloween Pathway Lantern from China. Dear Ms. Liu: In your letter dated February 26, 2013, you requested a tariff classification ruling. You submitted a sample and a photograph of a Solar 4PK 15” Halloween Pathway Lantern, identified as item number A079A02260. The merchandise consists of four cube-shaped plastic lanterns and four plastic stakes packaged together. Each side of the lantern has simulated panes of glass that are decorated with imagery of a scythe-wielding skeletal grim reaper. The lanterns measures approximately 2-1/2” on all sides and have a square-shaped opening on the bottom for affixing onto a 15” stake for insertion into the ground. The top of each lantern contains a solar panel that charges an internal battery during daylight hours, which then illuminates the lantern’s four-sided grim reaper imagery at night. Although referred to as a “lantern”, this merchandise is principally designed to illuminate the scary imagery and does not provide any significant illumination of the surrounding area. The Solar 4PK 15” Halloween Pathway Lantern is not intended for long-term use but made of fragile plastic and marketed and sold specifically as a Halloween decoration. The applicable subheading for the Solar 4PK 15” Halloween Pathway Lantern, identified as item number A079A02260 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, Thomas J. Russo Director National Commodity Specialist Division