The tariff classification of a Halloween decoration from China.

N314099 September 1, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Sally Liao Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No, 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a Halloween decoration from China. Dear Ms. Liao: In your letter dated August 21, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the 4” Eyes in Potted Soil, item number 2199-04029, which consists of an assortment of two styles depicting frightening eyeballs surrounded by artificial foliage set in flower pots. Both plastic battery powered, LED illuminated styles measure approximately 4” in height and when powered on, LED light shines through the oversized eyes illuminating them. Style 2134-04026, depicts an eerie, bloodshot human eye while style 2134-04027, depicts a terrifying monster eye with a split pupil. The items are advertised and marketed exclusively as a decoration for Halloween. The applicable subheading for the 4” Eyes in Potted Soil, item number 2199-04029 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division