The tariff classification of "Glow Ups, Lighted Décor", item number 25764, from China

N028263 May 21, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Scott Burd Maersk Customs Services INC. 230-79 International Airport Center Blvd Jamaica, NY 11413 RE: The tariff classification of “Glow Ups, Lighted Décor”, item number 25764, from China Dear Mr. Burd: In your letter dated May 2, 2008, on behalf of Amscan Inc., you requested a tariff classification ruling. The “Glow Ups, Lighted Décor” feature the severed head, hands, rib cage and feet of a skeleton connected to an electrical cord. The body parts are then buried in the ground. When the electrical cord is connected to an electrical outlet, the body parts glow in the dark to simulate a spooky dead body buried in the yard. The “Glow Ups, Lighted Décor” will be advertised, marketed and sold to decorate the home to create an eerie environment for the Halloween holiday. The applicable subheading for “Glow Ups, Lighted Décor”, item number 25764, 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