The tariff classification of a GE Spooky Street Flying Witch from China.

N088192 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 Flying Witch from China. Dear Ms. Hsia: In your letter dated December 15, 2009, you requested a tariff classification ruling. You submitted a photograph for the GE Spooky Street Flying Witch identified as item number 66917. The item consists of a metal wire frame covered with vinyl sheets cut to resemble a standing witch with purple hair and dressed in a conical black hat, gray shawl, and tattered black robe. The witch measures approximately 60” in height and is adorned with thirty-five mini bulbs that illuminate the item and causes its eyes and mouth to glow red. The witch is attached to a 36” lead wire that when plugged in to an electric outlet provides the power for the mini bulbs. The GE Spooky Street Flying Witch 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 Flying Witch identified as item number 66917 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