The tariff classification of a GE Spooky Street Skeleton from China.

N088155 December 23, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a GE Spooky Street Skeleton from China. Dear Ms. Hsia: In your letter dated December 15, 2009, you requested a tariff classification ruling. You submitted a photograph of the GE Spooky Street Skeleton identified as item number 66950. The item consists of a metal frame shaped and painted to resemble a standing skeleton with a scary face that measures approximately 60” in height, and is adorned with 100 mini bulbs. The skeleton is attached to a 36” lead wire that when plugged in to an electric outlet provides the power for the mini bulbs and causes the skeleton’s eyes to glow green. The GE Spooky Street Skeleton is advertised, marketed and sold purely as a scary decoration for the Halloween holiday, and is not designed, nor principally used, to provide light. The applicable subheading for the GE Spooky Street Skeleton identified as item number 66950 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