The tariff classification of three designs of a 9” LED Halloween Haunted House from China.

N306062 September 10, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Rosina Lan Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of three designs of a 9” LED Halloween Haunted House from China. Dear Ms. Lan: In your letter dated September 1, 2019, you requested a tariff classification ruling. You submitted photographs and detailed product information for a 9” LED Halloween Haunted House that will be imported in three designs. All of the houses measure approximately 9” in height x 5.7” in width x 7” in length, and have LED illumination powered by three “AAA” batteries. Item # 9344-09108, 9” LED Halloween Haunted House, is a black colored house with triangular shaped, jutting sides decorated with a witch, a spider and a bat. The house has orange colored windows and a tombstone marked, RIP, near the doorway. When a slide-switch is moved to the on position, the house is illuminated. Item # 9344-09138, 9” LED Halloween Haunted House, is a purple colored house with a jagged edged roof that is decorated with a bat. A window is also decorated with a witch flying on a broomstick. When a slide-switch is moved to the on position, the house is illuminated. Item # 9344-09197, 9” LED Halloween Haunted House, is an orange colored house with three eaves. Attached to one of the eaves is a bat. Above the doorway is a large black spider. When a slide-switch is moved to the on position, the house is illuminated. All three designs of the 9” LED Halloween Haunted House will be advertised, marketed and sold only as decorations for Halloween. The applicable subheading for item numbers 9344-09108, 9344-09138 and 9344-09197 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