The tariff classification of a table top decoration from China.

N289955 September 13, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon, Hong Kong China RE: The tariff classification of a table top decoration from China. Dear Ms. Shu: In your letter dated September 5, 2017, you requested a tariff classification ruling. You submitted an illustration and detailed description of item number 8317-14065, 14 Inch Animated Shaking Coffin, which consists of a battery powered plastic coffin wrapped with chains and padlocks. When activated, the coffin shakes and emits terrifying sound effects, as the coffin lid is forced against the chains and padlock, simulating an evil creature trying to escape the coffin. The article is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for item number 8317-14065 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