The tariff classification of “Animated Eyes Pumpkin Décor” from China.

N303774 April 23, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Animated Eyes Pumpkin Décor” from China. Dear Mr. Kenny: In your letter dated April 3, 2019, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted a sample and a detailed description for CVS item 390040, “Animated Eyes Pumpkin Décor,” which consists of a stencil for drawing eye holes on a pumpkin that will then be carved out (carving implement not included) and filled with a pair of animated three dimensional scary eyes. Also included are pegs that hold the eyes inside the eye “sockets,” a sound box to produce six different Halloween themed voice messages, and a motion sensor that activates the eyes and sound. When an unsuspecting person approaches the jack-o’-lantern, the motion-activated creepy eyes move back and forth and light up, accompanied by the pre-recorded Halloween messages. Although the eyes light up, this battery powered item is designed as a decoration rather than a functioning, practical lamp or lighting fitting.  It does not meet the definition of a light or lamp, whose primary function is to provide light to the surrounding area.  Instead, this article utilizes light purely for its decorative effect.  Any lighting of the surrounding area, if any, is only incidental to the article.  Therefore, the article is not classifiable as a lamp of heading 9405, Harmonized Tariff Schedule of the United States (HTSUS), as decorations are excluded from heading 9405, HTSUS by chapter 94, note 1(l)). The applicable subheading for CVS item 390040, “Animated Eyes Pumpkin Décor,” 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