The tariff classification of a table top decoration from China.

N289973 September 14, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Soolin Shu Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre, No. 67 Mody Road, Kowloon, Hong Kong China RE: The tariff classification of a table top decoration from China. Dear Ms. Shu: In your letter dated September 5, 2017, you requested a tariff classification ruling. You submitted photographs and detailed description of item number 8342-18051, 18 Inch Gargoyle with Animated Wings, which consists of a plastic, battery powered, horrifying seated gargoyle with horns, fangs, and skeletal wings, hands and feet. When activated, the 18” figure flaps its bony, shroud-draped wings menacingly while LED lighting causes the blood red eyes to glow in a threatening manner and the figure emits terrifying sound effects. The article is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for item number 8342-18051 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