The tariff classification of Halloween decorations from China.

N280222 October 27, 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 3301-15309B, 15” Halloween Smiling Face LED Lantern Jack-O-Lantern Style with Halloween Sound Effects. The battery powered, LED light-up plastic decoration resembles a lantern with a jack-o’-lantern face where the glass would be. When activated, the LED lighting illuminates the jack-o’-lantern face in spooky glowing light and eerie sound effects play. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 3301-15310B, 15” Halloween Smiling Face LED Lantern with Halloween Sound Effects. The battery powered, LED light-up plastic decoration resembles a lantern with a ghost face where the glass would be. When activated, the LED lighting illuminates the ghost face in spooky glowing light and eerie sound effects play. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of item number 7342-15325, 15” Halloween Clear Plastic Skull Lantern with LED Illumination and Halloween Sound Effects. The battery powered, LED light-up plastic decoration resembles a lantern with a skull where the glass would be. When activated, the LED lighting illuminates the skull in spooky glowing light and eerie sound effects play. This item will be only be marketed and sold for Halloween. The applicable subheading for item numbers 3301-15309B, 3301-15310B and 7342-15325 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