The tariff classification of a decoration from China.

N257523 October 9, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Duncan Lee Giggles International Limited Unit L2, 12/F., Kaiser Estate Phase 2 Hong Kong, China RE: The tariff classification of a decoration from China. Dear Mr. Lee: In your letter dated September 19, 2014, you requested a tariff classification ruling. Although no sample was submitted, the photograph and description of the 9” Halloween Light Up Face Pumpkin (no item #) submitted with the ruling request indicates that the item is a plastic battery powered pumpkin that measures approximately 9” in diameter. When motion or light-activated via an internal sensor, a jack o’ lantern face materializes on the pumpkin. When activated, the user can also stream music or sound effects from one’s smartphone wirelessly using Bluetooth technology. The 9” Halloween Light Up Face Pumpkin is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for the decoration 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