The tariff classification of a Halloween Metal Light Box (item #28736) from China

N023048 February 12, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Kathleen Root Barthco Trade Consultants The Navy Yard 5101 S. Broad Street Philadelphia PA 19112 RE: The tariff classification of a Halloween Metal Light Box (item #28736) from China Dear Ms. Root: In your letter dated February 5, 2008, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling. The Halloween Metal Light Box (item #28736) measures approximately 10” in width x 12” in length and is comprised of 85% tin plate metal, 10% plastic insert and 5% light set. The item is imported featuring two eerie Halloween motifs. One features an orange background and cut-outs of a witch on a broom with the words “The Witch is in” and “Beware” placed under the witch. Once the Metal Light Box is plugged in to an ac outlet, the cut-out witch and words are illuminated in orange. The other motif features a purple background and a cut-out of bat wings with the words “Bat’s Motel” and “No Vacancy” placed under the bat wings. Once plugged in to an ac outlet the cut-out bat wings and words are illuminated in purple. The Halloween Metal Light Box (item #28736) will be used to decorate the home during the Halloween holiday to provide an eerie atmosphere. The applicable subheading for the two designs (Witch and Bats), of the Halloween Metal Light Box (item #28736) 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