The tariff classification of a Halloween Witch Decoration, item # A079FA02499, from China

N036185 September 2, 2008 CLA-2-95:OT:RR:E: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 Halloween Witch Decoration, item # A079FA02499, from China Dear Mr. Crago: In your letter dated August 20, 2008, you requested a tariff classification ruling. The Halloween Witch Decoration is mostly made of agglomerated stone and measures approximately 6-1/2” in height. The item is an assortment of four witches, which are imported in the colors yellow, green, blue, and orange. All four witches wear a traditional witch hat, one witch holds a ghost with a “RIP” tombstone located at her feet, two witches hold jack-o’-lanterns, and one witch is holds a traditional witch broom. The Halloween Witch Decoration will be marketed and sold for the Halloween holiday. The assortment of witches will be used to create a scary environment in the home for Halloween. The applicable subheading for a Halloween Witch Decoration, item # A079FA02499, 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