The tariff classification of a HAL Flame Light Cauldron B/O from China.

NY H87614 February 20, 2002 CLA-2-95:RR:NC:SP:225 H87614 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mrs. Jean Fair Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a HAL Flame Light Cauldron B/O from China. Dear Mrs. Fair: In your letter dated February 1, 2002, you requested a tariff classification ruling. The submitted sample, Item #999395, HAL Flame Light Cauldron B/O, consists of a black polyvinyl chloride cauldron with two handles that measures approximately 4” in height and 5-1/2” in diameter and is decorated with painted bats and the phrase “Happy Halloween.” When an AC adapter is plugged in, an orange light bulb in the middle of the cauldron lights up and a small fan starts blowing two pieces of polyester up into the air that are held by hook and loop tabs. This creates the illusion of real flames. The item can also be battery operated (batteries not included). This is a purely decorative item used to create a scary environment for Halloween. Your sample is being returned upon your request. The applicable subheading for Item #999395, HAL Flame Light Cauldron B/O, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), 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. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division