The tariff classification of a GE Spooky Street Happy Halloween Light Door Panel from China.

N088515 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 Happy Halloween Light Door Panel from China. Dear Ms. Hsia: In your letter dated December 18, 2009, you requested a tariff classification ruling. You submitted a photograph and advertisement text for the GE Spooky Street Happy Halloween Light Door Panel identified as item number 66860. The item consists of plastic mesh shaped like a door panel that measures approximately 70” in height x 34” across and is adorned with 150 mini bulbs that form the words, “Happy Halloween”, and a jack-o’-lantern, respectively. The “door panel” is attached to a 24” lead wire that when plugged in to an electric outlet provides the power for the mini bulbs and illuminates the words, “Happy Halloween”, in purple and the jack-o’-lantern in orange. The GE Spooky Street Happy Halloween Light Door Panel 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 Happy Halloween Light Door Panel identified as item number 66860 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