The tariff classification of a Holographic Window Sculpture imported from China

N006689 February 15, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Holographic Window Sculpture imported from China Dear Ms. Aldinger: In your letter dated February 6, 2007 you requested a tariff classification ruling. The Holographic Window Sculpture (951462) is in the shape of a holographic bat with a moon background. The Holographic Window Sculpture is 18” in length, has 35 lights, and a 30” black lead wire. Once plugged in, the lights on the three-dimensional bat sculpture turn purple with the bat’s eyes turning green creating a fiendish appearance. The lights on the background moon light up in yellow. The item is mostly comprised of polyvinyl chloride and plastic. The item is being imported in an illustrated cardboard box. The Holographic Window Sculpture (951462) is for purely decorative purposes to be used in the home to create an eerie atmosphere during the Halloween holiday. The applicable subheading for the Holographic Window Sculpture (951462) 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 http://www.usitc.gov/tata/hts/. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division