The tariff classification of a Lighted Cat (SKU 2283936) and a Spider (SKU 2287570) from China.

N033065 July 17, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9503.00.0080 Ms. Ruby Wood Sevcik Pier 1 Imports 100 Pier 1 Place, Level 16 Fort Worth, TX 76102 RE: The tariff classification of a Lighted Cat (SKU 2283936) and a Spider (SKU 2287570) from China. Dear Ms. Sevcik: In your letter dated June 30, 2008, you requested a tariff classification ruling. The submitted sample, SKU 2283936, Lighted Cat, is comprised of grapevine, wrought iron and electrical lights and measures approximately 22” in height x 19-1/2” in length x 6” in diameter at its body. The Lighted Cat features an upturned tail, an arched back and a devilish expression on the cat’s face. The article has miniature purple light bulbs tied to the grapevine body and, when plugged into an electrical outlet, the cat lights up. The cat features sharp edges at its head and tail and cannot be used safely as a toy. The Lighted Cat is advertised, marketed and sold for Halloween and will be used in the home to help create a scary environment for the Halloween holiday. The submitted sample, SKU 2287570, Spider, is comprised of plastic yellow eyes, a Styrofoam body, and wire legs and fangs. It is covered in black polyester with tufts of fake orange hair on the legs and the body. The article measures approximately 1-1/2” in diameter at its body x 14” across from extended leg to extended leg. The Spider will also be sold in purple and green colors. Although you indicate that the Spider is also intended for Halloween use, unlike the Lighted Cat, it is not a purely decorative article. Instead, the Spider has eight articulated legs that are bendable, as are its fangs. This allows the Spider to be manipulated into numerous poses, and enables the legs and fangs to be wrapped around other objects, such as a person’s fingers or hand for further play. This manipulative play suggests the article’s use for amusement purposes would extend beyond the Halloween holiday. Your samples are being returned as requested. The applicable subheading for SKU 2283936, Lighted Cat, 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. The applicable subheading for SKU 2287570, Spider, will be 9503.00.0080, HTSUS, which provides for "Tricycles, scooters, pedal cars… dolls, other toys… parts and accessories thereof…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