The tariff classification of illuminated Halloween decorations from China.

N280560 November 9, 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, KLN Hong Kong, China RE: The tariff classification of illuminated Halloween decorations from China. Dear Ms. Long: In your letter dated October 21, 2016, you requested a tariff classification ruling. You submitted a detailed description and photograph of item number 7348-16133, 16" Hanging Neon Witch. The wall hanging design measures approximately 16” in height and is composed of neon infused glass tubing depicting the silhouette of a witch flying on a broom. The item features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The 16” Hanging Neon Witch will only be marketed and sold for Halloween. You submitted a detailed description and photograph of the item number 7304-24294, 24" Hanging Neon Happy Halloween. The wall hanging design measures approximately 24” in width and is composed of neon infused glass tubing depicting the phrase “Happy Halloween.” The item features an attached power cord to be plugged into an electrical source. When powered on, the glass tubing emits an eerie glow. The 24" Hanging Neon Happy Halloween will only be marketed and sold for Halloween. The applicable subheading for item number 7348-16133 and 7304-24294 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. We are returning your request for a ruling on the 16” Hanging Neon Alien with LED Illumination, and any related samples, exhibits, etc. We need additional information in order to issue a ruling. Please submit a sample of the item. If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request. 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