The tariff classification of Halloween decorations from China.

N280219 October 28, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7F, Tower 1 Harbour Centre 1 Hok Cheung St., Hunghom Hong Kong, China RE: The tariff classification of Halloween decorations from China. Dear Ms. Long: In your letter dated September 30, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 7346-14052, Animated Talking Skeleton Parrot with LED Illumination and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a frightening parrot skeleton with a large scary beak and oversized claws, perched inside of an ancient, cobweb-draped “lantern.” When activated, the LED lighting illuminates the “lantern” in ghostly glowing light while the bird’s beak moves as if speaking and bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7346-14053, Animated Talking Raven with LED Illumination and Halloween Sound Effects. The battery powered, LED light-up decoration depicts a frightening raven with a large scary beak and oversized claws, and perched inside of an ancient, cobweb-draped “lantern.” When activated, the LED lighting illuminates the “lantern” in ghostly glowing light while the bird’s beak moves as if speaking and bone-chilling sound effects are emitted from the bird. This item will be only be marketed and sold for Halloween. The applicable subheading for item numbers 7346-14052 and 7346-14053 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division