The tariff classification of Halloween Light Decorations from China.

N282028 January 13, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of Halloween Light Decorations from China. Dear Ms. Barnes: In your letter dated December 8, 2016, you requested a tariff classification ruling. You submitted a sample of a Jack-O’-Lantern Halloween Light Decoration identirfied as SKU # “12Jack.” The 2-sided, battery powered, LED light up decoration depicts the cut-out image of a jack-o’-lantern wearing a witch hat. The decoration measures approximately 3” in height, and is affixed to a disc shaped plastic base with LED lighting that measures approximately 1.5” in diameter. When a slide switch on the underside of the base is activated, the LED lighting illuminates the jack-o’ lantern while flashing and changing colors. The decoration will be marketed and sold only for Halloween. You submitted a sample of a Skull and Crossbones Halloween Light Decoration identified as SKU # “12Skull.” The 2-sided, battery powered, LED light up decoration depicts the cut-out image of a terrifying skull and crossbones. The decoration measures approximately 3” in height, and is affixed to a disc shaped plastic base with LED lighting that measures approximately 1.5” in diameter. When a slide switch on the underside of the base is activated, the LED lighting illuminates the Skull and Crossbones while flashing and changing colors. The decoration will be marketed and sold only for Halloween. You submitted a sample of a Ghost Halloween Light Decoration identified as SKU # “12Ghost.” The 2-sided, battery powered, LED light up decoration depicts the cut-out image of a ghost. The decoration measures approximately 3” in height, and is affixed to a disc shaped plastic base with LED lighting that measures approximately 1.5” in diameter. When a slide switch on the underside of the base is activated, the LED lighting illuminates the illuminates the image of the ghost while flashing and changing colors. The decoration will be marketed and sold only for Halloween. The applicable subheading for SKU # “12Jack,” SKU # “12Skull” and SKU # “12Ghost” 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