The tariff classification of an LED Lamppost from China.

N271973 January 20, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA19112 RE: The tariff classification of an LED Lamppost from China. Dear Mr. Stinson: In your letter dated December 23, 2015, you requested a tariff classification ruling. You submitted a sample of a LED Lamppost, identified as item # 9038791. The article is a plastic lamppost that measures approximately five feet in height and has three attached directional signs. The first sign, arrow-shaped, has the painted words, “Old Cemetery RD”. The second sign, rectangular-shaped, has the painted words, “Witchy Way”. The third sign, rectangular-shaped, has the painted words, “Treacherous HWY”. Attached to the lamppost is a power cord that when plugged into an electric outlet, causes the domed top portion of the lamppost to change creepy colors and the three signs to glow eerily. Although referred to as a “lamppost”, the article is not functional, but purely a floor-standing night decoration that only simulates the shape of a lamppost. Its dim light produces no usable light. It is advertised, marketed and sold only as a decoration for Halloween. Your sample is being returned as requested. The applicable subheading for item # 9038791 will be 9505.90.6000, 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 wayne.kessler@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Director National Commodity Specialist Division