The tariff classification of a decoration from China.

N263107 April 1, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decoration from China. Dear Ms. Aldinger: In your letter dated March 20, 2015, you requested a tariff classification ruling. The sample submitted, identified as the “Skeleton Dog With Welcome Sign”, item number 9036247, consists of a polyresin and stone powder decoration in the form of a seated, full-bodied scary dog skeleton. The skeleton dog measures approximately 16.25” in height x 8” in width x 8.25” in length, and has a frightening “Welcome” sign decorated with a skeletal bat and a skull hanging from a chain held in the dog’s snarling teeth. The skeleton dog features dark, spooky, black eyes and a blood red collar. The item is marketed and sold exclusively as a decoration for the home for Halloween. The applicable subheading for item number 9036247 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