The tariff classification of Halloween decorations from China.

N233826 October 11, 2012 CLA-2-95:OT:RR:NC: N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sara Roelofs Impact Innovations 223 SE 1st Avenue Clara City, MN 56222 RE: The tariff classification of Halloween decorations from China. Dear Ms. Roelofs: In your letter dated September 20, 2012, you requested a tariff classification ruling. You submitted a sample, identified as Shimmer Monster Eyes, from your line of shimmer ornamentals referred to as Spooky Eyes. Each eye measures 12” in height x 17” in width and is composed of 90% PVC, 7% copper and 3% glass. The Shimmer Monster Eyes contain small electric lights sandwiched between the back and semitransparent front of the item, giving the eyes a glowing effect. The Shimmer Monster Eyes are intended as Halloween decorations to be hung in or on a window or wall to decorate the home and create a scary atmosphere for the Halloween holiday. The applicable subheading for the Shimmer Monster Eyes 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, Thomas J. Russo Director National Commodity Specialist Division