The tariff classification of a decoration from China.

N264031 April 30, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Eileen LiVecchi Magic Power Co., Ltd. Kids of America P.O. Box 411 Pine Brook, NJ 07058 RE: The tariff classification of a decoration from China. Dear Ms. LiVecchi: In your letter dated April 21, 2015, you requested a tariff classification ruling. The submitted sample, identified as the Halloween Rotating Light in your ruling submission and the LED Crystal Ball on the article’s packaging, item number HF37521A, consists of a clear plastic dome that measures approximately 3-1/2” in diameter and is set into a circular plastic base that houses three 1.5 volts batteries. The base is decorated with the words “HAPPY HALLOWEEN” and numerous flying bats around its entire circumference. Underneath the base is a slide-switch that when turned on causes the plastic dome to rotate, as multi-colored LED lights project bat-like images through the clear globe onto the ceiling. The applicable subheading for item number HF37521A 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