The tariff classification of a "Disney Halloween Pumpkin Light" (item #A079EA00524) from China

N031259 June 25, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a “Disney Halloween Pumpkin Light” (item #A079EA00524) from China Dear Mr. Crago: In your letter dated June 11, 2008, you requested a tariff classification ruling. The “Disney Halloween Pumpkin Light” measures approximately 11” in height x 8” in width and is mostly comprised of plastic. The item is imported in two assorted styles, Mickey Mouse and Winnie the Pooh. The item has an attached electrical cord and includes an orange color “C7” bulb located in the pumpkin head. Once the electrical cord is plugged in to an ac outlet the orange colored bulb illuminates the jack-o’-lantern face. Although referred to as a “pumpkin”, the item is actually a jack-o’-lantern that is to be used in the home to create a scary environment for Halloween. The “Disney Halloween Pumpkin Light” will be marketed and sold specifically for Halloween. The applicable subheading for a “Disney Halloween Pumpkin Light” (item #A079EA00524) 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