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The tariff classification of a decoration from China.
N310976 April 22, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decoration from China. Dear Mr. Kenny: In your letter dated March 30, 202, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc. You submitted several photographs and a detailed description of an item identified as the Tabletop Shadow Light, CVS # 434300, which consists of a battery powered plastic dome that is set into a circular plastic base. The dome is decorated with a rotating scene of frightening images from the movie “Nightmare Before Christmas,” including skulls, bats, spiders, coffins and a haunted cemetery. The raised base is decorated with the words “HAPPY HALLOWEEN.” The item measures approximately 6” in diameter and 5” in height. Underneath the base is a slide-switch that when activated, causes the plastic dome to rotate, the LED lights to illuminate the scary scene and project it onto the walls. The applicable subheading for the Tabletop Shadow Light, CVS # 434300 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 the 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