The tariff classification of a Halloween decoration from China.

N235205 November 27, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 S. Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween decoration from China. Dear Ms. Liu: In your letter dated November 8, 2012, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a Black Scary Cat, identified as item number A079AA02376. It is a free standing figure made of intertwined PVC-coated wire that measures 26 inches in height and 35 inches long that is decorated with small purple light bulbs. The cat is posed with its back arched, tail lifted and mouth open with fangs exposed. The Black Scary Cat is composed of 50% PVC, 35% iron wire, 10% electronic copper wire, and 5% light bulbs. It is UL listed for both indoor and outdoor use. The Black Scary Cat is intended as a Halloween decoration to adorn the home for the Halloween holiday. The applicable subheading for the Black Scary Cat 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