The tariff classification of a Halloween decoration from China.

N310488 March 11, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Halloween decoration from China. Dear Mr. Kenny: In your letter dated March 6, 2020, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc., You submitted a sample of an item identified as a Light Up Halloween Balloon, item number 434341, which consists of a kit including an orange latex balloon printed with a jack-o-lantern face, a pack of stickers, a cap for the end of the tube and a LED bulb in a plastic socket with a non-replaceable battery and switch on the side of the lens to turn it on and off. The user is intended to blow up the balloon using the tube, then place the balloon over the LED device lighting the balloon from the inside to create the decoration. The stickers are said to be used to further enhance the decoration. This item will be only marketed and sold for Halloween as part of the “Spooky Village” display. Although the balloon lights up, the battery powered item is designed as a decoration rather than as a functioning, practical lamp or lighting fitting. It does not meet the definition of a light or a lamp, whose primary function is to provide light to the surrounding area. Instead, the 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 the Light Up Halloween Balloon, item number 434341, will be 9505.90.6000, 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division