The tariff classification of a Musical Halloween Wreath from China.

N127760 October 25, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Musical Halloween Wreath from China. Dear Mr. Crago-Edwards: In your letter dated October 11, 2010, you requested a tariff classification ruling. You submitted a sample of a Musical Halloween Wreath identified as item number A079AA00602. The item consists of an artificial wreath made of plastic (polyvinyl chloride and polystyrene) that measures approximately 18” in diameter, and is decorated with fifteen orange LED lights with clear covers in the shape of pumpkins with jack-o’-lantern faces. The wreath is motion-activated, and powered by three “AA” batteries that are included. When activated, the wreath’s decorative jack-o’-lanterns light up in orange and blink on and off, accompanied by the simultaneous playing of ominous music and scary sound effects, such as howling animals, thunder and moaning wind gusts. The Musical Halloween Wreath is marketed shortly before Halloween, specifically as a decoration for Halloween, and will be removed from store shelves the day after Halloween. The applicable subheading for the Musical Halloween Wreath identified as item number A079AA00602 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