The tariff classification of Halloween decorations from China.

N279909 October 12, 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 Halloween decorations from China. Dear Ms. Long: In your letter dated September 26, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of the first item, 7” Witches Hands Holding a Magic-Light-Orb, item number 5323-07223BL. The battery powered, LED light-up decoration depicts a pair of gnarled witch hands holding a mysterious orb. When activated the LED lighting illuminates the orb while emitting eerie sound effects. This item will be only be marketed and sold for Halloween. You submitted a photograph and detailed description of the second item, 7” Witches Crystal Ball, item number 5323-07427. The battery powered, LED light-up decoration depicts a menacing crystal ball set on a base decorated with skulls and crossbones. When activated the LED lighting illuminates the crystal ball while emitting eerie sound effects. This item will be only be marketed and sold for Halloween. The applicable subheading for item numbers 5323-07223BL and 5323-07427 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