The tariff classification of a decoration from China.

N254016 June 30, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a decoration from China. Dear Ms. Benedetto: In your letter dated May 27, 2014, you requested a tariff classification ruling. The submitted sample, item number 18986, identified on its hangtag as Buster Bonez, The Hungry Hound, and alternatively as “Bones the Dog” in your ruling request. The article is a polypropylene decoration in the form of a full-bodied scary dog skeleton with sunken blackened eyes and nose, and large fangs. The decoration measures approximately 10-3/4 inches in height x 18-1/2 inches in length, and also features a poseable head and jaws. The article is marketed and sold exclusively as a decoration for Halloween. Your sample will be returned as requested. The applicable subheading for item number 18986 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division