The tariff classification of a “72 Inch Zombie Horse” from China.

N298685 July 11, 2018 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 “72 Inch Zombie Horse” from China. Dear Ms. Shu: In your letter dated July 5, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of item number 8342-86112, “72 Inch Zombie Horse,” which consists of a plastic, battery powered decoration depicting a creepy horse with bared teeth and rotting flesh. The rotting flesh exposes muscles, tendons and bones along the horse’s face and body. When a slide-switch located in the horse’s head is activated, LEDs in the horse’s eyes flash and terrifying sounds are emitted. The Zombie Horse is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for item number 8342-86112 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