The tariff classification of a Halloween decoration from China.

N314569 September 24, 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 September 15, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description for item # 2134-14028, 14” LED Blinking Eye Vampire Chalice Decor, which consists of a battery powered, illuminated item depicting a large ornate medieval chalice. The plastic chalice measures approximately 14” in height and is non-functional. It cannot be used as a drinking vessel. When the slide switch is moved to the on position, the chalice is illuminated in a blood red glow along with the frightening blinking red eye on the side of the chalice. Spooky sound effects are also emitted from the item. The 14” LED Blinking Eye Vampire Chalice Decor is marketed and sold exclusively as a decoration for Halloween. The applicable subheading for item # 2134-14028 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