The tariff classification of the 7” Day of the Dead Halloween Skull Collection from China.

N279908 October 21, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7F, Tower 1 Harbour Centre 1 Hok Cheung St., Hunghom Hong Kong, China RE: The tariff classification of the 7” Day of the Dead Halloween Skull Collection from China. Dear Ms. Long: In your letter dated September 24, 2016, you requested a tariff classification ruling. You submitted photographs and a detailed description of the 7” Day of the Dead Halloween Skull Collection. The battery powered, LED light-up ceramic decorations depict Day of the Dead decorated skulls. When the LED lighting is activated the LED bulbs that are placed behind the eye and nose openings of the skull illuminate the skull while changing colors in an eerie fashion. The skulls will be imported under the following item numbers: 5360-07015 for the yellow skull, 5360-07016 for the green skull, 5360-07017 for the white skull, 5360-07018 for the pink skull, 5360-07020 for the blue skull, and 5360-07030 for the purple skull. These items will be only be marketed and sold for Halloween. In the future, please limit your ruling request to a maximum of 5 items of the same class or kind. The applicable subheading for item numbers 5360-07015, 5360-07016, 5360-07017, 5360-07018, 5360-07020 and 5360-07030 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division