The tariff classification of a Spider Light Sculpture from China.

N138855 December 28, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Spider Light Sculpture from China. Dear Mr. Crago-Edwards: In your letter dated November 30, 2010, you requested a tariff classification ruling. You submitted a sample of a Spider Light Sculpture, identified as item number A079AA01430. The article is a three dimensional spider shaped iron frame covered with PVC tinsel and adorned with seventy bulbs that illuminate the spider’s legs, body and eyes in purple. The spider measures approximately 36” in height and is attached to a 36” lead wire that when plugged in to an electric outlet provides the power for the bulbs. The Spider Light Sculpture is not designed, nor principally used, to provide light. Instead, it is advertised, marketed and sold purely as a scary decoration for the Halloween holiday and will be removed from store shelves the following day. The applicable subheading for the Spider Light Sculpture, 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