The tariff classification of a table decoration from China.

N270006 October 30, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7/F, Tower 1, Harbor Center 1 Hok Cheung Street Hunghom Hong Kong China RE: The tariff classification of a table decoration from China. Dear Ms. Long: In your letter dated October 23, 2015, you requested a tariff classification ruling. You submitted a photograph of a table decoration identified as the 19” Animated Halloween Skeleton Cat, item number 5342-19061. The plastic decoration depicts a cat skeleton with sunken eyes and sharp fangs, posed in a standing position with an arched back. When activated, the battery powered decoration emits frightening cat sound effects, accompanied by the jaw moving, and the LED lights in the eye sockets glowing eerily. The decoration is marketed and sold only for Halloween. The applicable subheading for item 5342-19061will 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