The tariff classification of a Halloween decoration from China.

N280103 October 27, 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 a Halloween decoration from China. Dear Ms. Long: In your letter dated September 28, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 7342-08269, 8” Skeleton Fish in Tank with Animated Tail and LED Lighting. The battery powered, LED light-up decoration depicts a full-bodied fish skeleton in a tank. The fish skeleton has a frightening skull head with a sunken eye and an open mouth with sharp teeth. When activated, the LED lighting illuminates the tank while the fish’s animated tail sweeps back and forth eerily as if the scary skeleton fish was swimming. There are bones strewn outside the tank’s base, as if the fish has eaten victims. This item will be only be marketed and sold for Halloween. The applicable subheading for item number 7342-08269 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