The tariff classification of Halloween decorations from China.

N281560 December 16, 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 November 28, 2016, you requested a tariff classification ruling. You submitted an illustration and detailed description of item number 6329-60319, 60” Halloween KD Lamp Post with LED Magical Light Flash Effects. The plastic, battery powered, LED light-up decoration depicts an eerie light post with a “lantern” on top with lighted direction signs pointing to “Old Cemetery Road” and “Witchy Way.” The free standing decoration measures approximately 60” in height. When activated, LED lighting illuminates the “lantern” with a spooky glowing light and terrifying flashing lighting effects as seasonal music plays. This item will be marketed and sold only for Halloween. You submitted an illustration and detailed description of item number 7329-43054, 43” KD Halloween Skull with Directional Signs with LED Illumination. The plastic, battery powered, LED light-up decoration depicts a frightening sign post with a skull on top and lighted direction signs pointing to “Old Cemetery Road” and “Treacherous Hwy.” The free standing decoration measures approximately 43” in height. When activated, the LED lighting illuminates the skull and the directional signs with a spooky glowing light. This item will be marketed and sold only for Halloween. The applicable subheading for item number 6329-60319 and 7329-43054 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